Synthetic accounting nma. Analytical and synthetic accounting of intangible assets. Ways to carry out the repair of fixed assets

Intangible assets are integral part non-current assets of the organization.

Accounting intangible assets governed by the Regulations on accounting"Accounting for intangible assets", approved by order of the Ministry of Finance of the Russian Federation of December 27, 2007 No. 153n (PBU 14/07).

In accordance with paragraph 3 of PBU 14/2007, objects can be accepted for accounting as intangible assets if the following conditions are met at a time:

1. The absence of the material-material (physical) form of the object.
2. The actual (initial) cost of an object can be reliably determined.
3. Possibility of identification (isolation or separation from other assets of the organization.
4. Use in the production of products, in the performance of work or the provision of services, or for the management needs of the organization and, as a result, the ability to bring economic benefits (income) to the organization in the future.
5. The presence of the organization's right to receive economic benefits that this object is capable of bringing in the future, and the presence of restriction of access of other persons to such economic benefits. The organization’s right to receive economic benefits that this object is capable of bringing in the future is confirmed by the presence of properly executed documents confirming the existence of both the asset itself and the organization’s exclusive right to the results of intellectual activity or a means of individualization (patents, certificates, other titles of protection, an agreement on alienation of the exclusive right to the result of intellectual activity or to a means of individualization, documents confirming the transfer of the exclusive right without an agreement, etc.). The presence of restrictions on the access of other persons to economic benefits implies the existence of control over the object.
6. Use for a long time, i.e. period beneficial use over 12 months or during the normal operating cycle if it exceeds 12 months.
7. The entity has no intention to sell the property within 12 months, or within the normal operating cycle, if longer than 12 months.

In accordance with the above conditions, RAS 14/2007 establishes a list of objects that can be classified as intangible assets:

• the exclusive right of the patent owner to an invention, industrial design, utility model;
• exclusive copyright for computer programs, databases;
• property right of the author or other copyright holder on the topology of integrated circuits;
• the exclusive right of the owner to the trademark and service mark, appellation of origin of goods;
• the exclusive right of the patent owner to selection achievements;
• works of science, literature and art;
• production secrets (know-how);
• goodwill arising in connection with the acquisition of an enterprise as property complex(in whole or in part);

Intangible assets are not:

• education related expenses legal entity(organizational expenses);
• intellectual and business qualities of the organization's personnel, their qualifications and ability to work.

Intellectual property objects are divided into three groups:

• objects of industrial property;
• objects of copyright;
• means of individualization of a legal entity, products (works, services).

The objects of industrial property include: the exclusive right of the patent holder to an invention, industrial design, utility model, selection achievements.

Invention- a technical solution in any field related to a product (in particular, a device, a substance, a strain of a microorganism, a plant or animal cell culture) or a method (process) for performing actions on a material object using material means).

Industrial model- artistic and constructive solution of the product, defining it appearance characterized by novelty and originality.

utility model- constructive implementation constituent parts products.

selection achievement- a new variety of plants or a new breed of animals that have distinctive features inherent only to them.

Computer programs- this is an objective form of representing a set of data and commands intended for the functioning of electronic computers (computers) and other computer devices in order to obtain a certain result.

Database- this is an objective form of presentation and organization of a set of data, systematized in such a way that these data can be found and processed using a computer. Examples of databases are the databases of regulatory documents "Consultant Plus", "Garant", etc.

Topology of the integrated circuit- this is a spatial-geometric arrangement of a set of elements of an integrated circuit and the connections between them fixed on a material carrier.

integrated circuit is a microelectronic product of final or intermediate form, designed to perform the functions of an electronic circuit, the elements and connections of which are inseparably formed in the volume and / or on the surface of the material on the basis of which the product is made.

The means of individualization include: the exclusive right of the owner to the trademark and service mark, the name of the place of origin of goods.

Trademark and service mark- designations that serve to individualize goods, work performed or services provided to legal entities or individuals.

Name of the place of origin of goods- a designation that is or contains the modern or historical name of a country, locality, locality or other geographical feature, or is derived from such a name and became known as a result of its use in relation to a product, the special properties of which are exclusively or mainly determined by those characteristic of this geographical feature natural conditions and/or human factors.

The list of objects that cannot be qualified as intangible assets is established by clause 2 of PBU 14/2007.

The composition of intangible assets does not include:

• not completed and not formalized in the manner prescribed by law, research, development and technological work;
• material objects (material carriers) in which the results of intellectual activity and equated means of individualization are expressed;
• financial investments.

The composition of intangible assets also does not include the intellectual and business qualities of the organization's personnel, their qualifications and ability to work, since they are inseparable from their carriers and cannot be used without them.

For purposes tax accounting From January 1, 2002, intangible assets, similarly to fixed assets, are divided into depreciable and non-depreciable intangible assets.

For the purposes of tax accounting, intangible assets can be classified as depreciable property subject to certain conditions established by the Tax Code of the Russian Federation.

In accordance with paragraph 1 of Art. 256 of the Tax Code of the Russian Federation, depreciable property is recognized as property, results of intellectual activity and other objects of intellectual property that are owned by the organization, used by it to generate income and the cost of which is repaid by depreciation.

Depreciable property is property with a useful life of more than 12 months and an initial cost of more than 20,000 rubles. (as amended by Federal Laws No. 57-FZ dated May 29, 2002, No. 216-FZ dated July 24, 2007).

Thus, depreciable intangible assets are the results of intellectual activity and other objects of intellectual property that have an initial value of more than 20,000 rubles, are owned by the organization, are used to generate income and the cost of which is repaid by accruing depreciation.

In accordance with paragraph 3 of Art. 257 of the Tax Code of the Russian Federation for the purposes of tax accounting, intangible assets do not include:

• research, development and technological work that did not give a positive result;
• intellectual and business qualities of the employees of the organization, their qualifications and ability to work.

Intangible assets are reflected in accounting and reporting in monetary terms. In accounting, three types of valuation of intangible assets are used: actual (initial) cost, replacement and residual value.

According to the actual (initial) cost, intangible assets are accepted for accounting. The procedure for the formation of the actual (initial) cost depends on the method of receipt of intangible assets.

The initial cost of intangible assets acquired for a fee is determined based on the actual costs of their acquisition, with the exception of value added tax and other refundable taxes (except for cases provided for by the legislation of the Russian Federation).

According to paragraph 8 of PBU-14/2007, the actual costs for the acquisition of intangible assets can be:

• amounts paid in accordance with an agreement on the alienation of the exclusive right to the result of intellectual activity or to a means of individualization to the right holder (seller);
• amounts paid to organizations for information and consulting services related to the acquisition of intangible assets;
• registration fees, customs duties, patent fees and other similar payments made in connection with the assignment (acquisition) of the exclusive rights of the right holder;
• non-refundable taxes paid in connection with the acquisition of an object of intangible assets;
• remuneration paid to an intermediary organization through which an object of intangible assets was acquired;
• other expenses directly related to the acquisition of intangible assets.

General business and other similar expenses are not included in the actual expenses for the acquisition and creation of intangible assets, except when they are directly related to the acquisition of these assets.

The list of the main actual expenses for the acquisition and creation of intangible assets is open, i.e., it provides for the possibility of including other expenses directly related to their acquisition and creation in the initial cost of intangible assets.

Thus, when acquiring intangible assets, additional costs may arise to bring them into a condition in which they are suitable for use for the planned purposes. Such expenses may be the amount of payment of employees employed by this, deductions for social insurance and security, material and other expenses. Additional expenses increase the initial cost of intangible assets.

When paying for the acquired intangible assets, if the terms of the contract provide for a deferral or installment payment, the actual expenses are accepted for accounting in the full amount of accounts payable.

The actual (initial) cost of intangible assets created by the organization itself is determined based on the sum of all actual costs for creation (manufacturing), with the exception of value added tax and other refundable taxes (except as provided by the legislation of the Russian Federation).

The actual costs of creating (manufacturing) intangible assets include the expended material resources, wages of employees, services of third-party organizations, patent fees associated with obtaining patents, certificates, etc.

Intangible assets are considered to be created if:

• the exclusive right to the results of intellectual activity obtained in the course of the performance of official duties or on a specific assignment from the employer belongs to the employing organization;
• the exclusive right to the results of intellectual activity obtained by the author (authors) under an agreement with a customer who is not an employer belongs to the customer organization;
• a certificate for a trademark or for the right to use the appellation of origin of goods is issued in the name of the organization.

The actual (initial) value of intangible assets contributed as a contribution to authorized capital organization is determined on the basis of their monetary value, agreed by the founders (participants) of the organization, unless otherwise provided by the legislation of the Russian Federation.

The actual (initial) value of intangible assets received by the organization free of charge is determined based on their market value as of the date of acceptance for accounting.

The current market value of an intangible asset is the amount of money that could be received as a result of the sale of an object on the date of determining the current market value. The current market value of an intangible asset can be determined on the basis of an expert assessment.

The actual (initial) cost of intangible assets received under agreements providing for the fulfillment of obligations (payment) in non-cash funds is determined based on the value of the property transferred or to be transferred by the organization.

Valuation of intangible assets, the cost of which upon acquisition is determined in foreign currency, is made in rubles by converting foreign currency at the rate Central Bank RF in force on the date of acquisition of the object.

The actual (initial) cost of intangible assets is determined at the time of their acceptance for accounting and is not subject to change, except in cases established by law Russian Federation.

A change in the actual (initial) value of an intangible asset, at which it was accepted for accounting, is allowed in cases of revaluation and depreciation of intangible assets. An organization can revalue groups of homogeneous intangible assets no more than once a year (at the beginning of the reporting year) at the current market value determined according to the active market of intangible assets. Once revalued, intangible assets must be revalued regularly in the future so that the value at which they are reflected in financial statements did not differ significantly from the current market value. Revaluation of intangible assets is carried out by recalculating their residual value.

The residual value of intangible assets is their actual (initial) cost minus the accrued depreciation. At residual value, intangible assets are reflected in the balance sheet.

4.2. Documentation and organization of synthetic and analytical accounting of intangible assets

Currently, there are no recommendations on documenting the movement of intangible assets, therefore, organizations themselves must develop the forms of relevant documents, based on the requirements of the Federal Law "On Accounting", which establishes a list required details in documents.

In accordance with the characteristics of intangible assets, the documents on their receipt and disposal should contain their characteristics, indicate the procedure and period of use, initial cost, useful life, method of accrual and depreciation rate, date of commissioning and decommissioning and some other details. Special attention should pay attention to the correctness of registration of the transfer of exclusive rights to intellectual property. For example, the acquisition of an exclusive right to objects protected by patent law (inventions, utility models, etc.) must be confirmed by an appropriate assignment agreement registered with the patent office. Acquired rights must be formalized by agreements with a legal or natural person. The agreement takes effect after state registration.

A feature of some intangible assets as objects of accounting is the need to take measures to protect them. To this end, it is advisable to develop special internal rules protection of such objects, providing in them a list of persons who have the right to familiarize themselves with them, the obligations of these persons not to disclose the relevant information and their job descriptions and other necessary information.

Synthetic accounting of the presence and movement of intangible assets according to the Chart of Accounts is kept on account 04 "Intangible Assets". This account is intended to summarize information on the presence and movement of intangible assets held by the organization in connection with the acquisition of the exclusive right to use them, as well as on the costs of research, development and technological work.

The debit of the account reflects the acceptance of intangible assets for accounting at their initial cost. The credit of the account reflects the write-off of depreciation and residual value for retired intangible assets. In cases where depreciation is accounted for without using account 05 "Depreciation of intangible assets", the credit of this account also reflects depreciation. The account balance shows the initial value of the intangible assets available in the organization.

When developing an organization’s accounting policy for accounting for intangible assets in the working chart of accounts in order to generate the information necessary for reporting, it is recommended to provide for account 04 “Intangible assets” sub-accounts by types of intangible assets and expenses for research, development and technological work.

Analytical accounting of intangible assets is maintained in the accounting department for individual objects of intangible assets, as well as for the types of expenses for research, development and technological work.

The unit of analytical accounting of intangible assets is an inventory object. An inventory object is a set of rights arising from one patent, certificate, agreement on the alienation of the exclusive right to the result of intellectual activity or to a means of individualization or in another statutory order, designed to perform certain independent functions. A complex object that includes several protected results of intellectual activity (movie, other audiovisual work, theatrical and entertainment performance, multimedia product, single technology) can also be recognized as an inventory object of intangible assets.

In accordance with the Accounting Regulations for long-term investments, as intangible assets are created or received by the organization and work is completed to bring them to a state in which they are suitable for use for the planned purposes, intangible assets are credited on the basis of an acceptance certificate to intangible assets. One of the copies of the specified act, approved by the head of the organization, together with supporting documentation, is transferred to the accounting service of the organization, which, according to these documents, opens a card for accounting for intangible assets.

In the card for accounting for intangible assets (standard intersectoral form No. NMA-1, approved by the Decree of the State Statistics Committee of Russia dated October 30, 1997 No. 71a), analytical accounting of intangible assets is carried out. The card is used to account for all types of intangible assets. It opens for each object separately.

On the front side of the card indicate the full name and purpose of the object, the initial cost, useful life, the rate and amount of accrued depreciation, the date of registration, method of acquisition, registration document and basic information on the disposal of the object (number and date).

4.3. Accounting for the receipt and creation of intangible assets

As noted in paragraph 4.1, intangible assets enter the organization and are accepted for accounting when they are purchased for a fee, created by the organization itself, made by the founders as a contribution to the authorized (share) capital, received under a donation agreement (free of charge), etc.

Any receipt of intangible assets in the organization is previously reflected in account 08 “Investments in fixed assets».

Account 08 “Investments in non-current assets” is a calculation account and is intended for accumulating and summing up costs for incoming intangible assets in the context of sub-accounts 08-5 “Acquisition of intangible assets”, 08-8 “Performance of research, development and technological work”. The debit of this account reflects the costs incurred by the organization associated with the acquisition (creation) of intangible assets; the costs of bringing them into a condition suitable for use for the planned purposes, as well as the market value (if received free of charge) and the agreed value (if contributed to the authorized capital) of the received intangible assets. The credit of the account writes off the initial cost of intangible assets accepted for accounting if there are documents confirming the organization's exclusive rights to intellectual property. The balance of account 08 "Investments in non-current assets" shows the amount of the organization's investments in pending operations for the receipt (creation) of intangible assets.

4.3.1. Accounting for intangible assets acquired for a fee

The primary documents confirming the acquisition of intangible assets for a fee are:

• act of acceptance of the acquired object into the composition of intangible assets;
• invoice and invoice for the purchased object;
• documents (invoices, invoices) confirming the costs associated with the acquisition of intangible assets and bringing them into a condition suitable for use;
• payment and settlement documents certifying payment for the object of intangible assets and all expenses associated with their acquisition;

When acquiring intangible assets for a fee from other legal entities or individuals, the initial cost includes all costs associated with their acquisition. The amount of VAT paid on acquired intangible assets is not included in their initial cost, it is accounted separately on account 19-2 “Value Added Tax on acquired intangible assets”.

In accounting, operations for the acquisition of intangible assets for a fee are reflected in the following entries:

- for the amount of debt to the right holder (seller) in accordance with the contract of assignment of rights, as well as the amount of debt to organizations for information and consulting services related to the acquisition of intangible assets (excluding VAT);

Debit account 08-5 "Acquisition of intangible assets"

– for the amount of remuneration arrears to intermediary organizations through which intangible assets were acquired (excluding VAT);

Debit account 08-5 "Acquisition of intangible assets"

credit account 76 “Settlements with different debtors and creditors"

- for the amount of customs duties, registration fees, patent fees and other similar payments made in connection with the assignment (acquisition) of exclusive rights;

Credit 60 "Settlements with suppliers and contractors"

credit account 76 "Settlements with different debtors and creditors"

– for the amount of value added tax paid in connection with the acquisition of intangible assets;

Debit account 08-5 "Acquisition of intangible assets"

credit account 66 "Calculations for short-term loans and loans”, Credit account. 67 "Calculations for long-term loans and loans"

- on the amount of interest on borrowed funds accrued before the acceptance of intangible assets for accounting, if borrowed funds attracted for their acquisition;

Debit account 08-5 "Acquisition of intangible assets"

credit account 10 "Materials"

- the amount of additional expenses of the organization to bring intangible assets into a state in which they are suitable for use ( wage employees, contributions to social insurance and security, material costs and etc.);

Debit account 04 "Intangible assets"

Debit account 08-5 "Acquisition of intangible assets"

- on the initial cost of the object of intangible assets accepted for accounting (after the state registration of the assignment agreement);

credit account 19-2 "VAT on acquired intangible assets"

– for the amount of the VAT tax deduction on intangible assets accepted for accounting.

In tax accounting, in accordance with the Tax Code of the Russian Federation, the expenses of an organization for the acquisition and creation of depreciable property (including intangible assets) are classified as expenses that are not taken into account for tax purposes. These expenses form the initial cost of intangible assets, which is subsequently repaid by depreciation. Thus, in the general case, the cost of an object of intangible assets is attributed to expenses taken into account for the purposes of taxation of profits, in the form of amounts depreciation charges accrued on the object of intangible assets during its useful life.

VAT paid on the acquisition of intangible assets is not included in their initial cost, unless otherwise provided by tax legislation.

VAT refers to refundable taxes, and the procedure for its accounting and deduction when acquiring intangible assets is determined by the norms of Ch. 21 of the Tax Code of the Russian Federation.

In accordance with paragraph 4 of Art. 168 of the Tax Code of the Russian Federation, the amount of VAT must be allocated as a separate line in settlement documents and in invoices issued for the acquired intangible assets.

When purchasing intangible assets, invoices received from sellers are subject to registration in the purchase book. Registration of the invoice in the book of purchases is carried out in full after the registration of the acquired intangible assets.

Subject to certain conditions set forth in Sec. 21 of the Tax Code of the Russian Federation, the organization-buyer of intangible assets can subsequently present VAT for deduction. Since January 1, 2006, it has been established that VAT paid on the acquisition of intangible assets is presented to the budget for deduction in full after the intangible assets are registered in the presence of correctly executed primary documents and provided that the acquired intangible assets are intended for the implementation of production activities and other operations recognized as objects of taxation.

In case of non-compliance with the specified conditions, the amounts of VAT presented to the organization when acquiring intangible assets are not subject to deduction.

If the VAT amount is not separately allocated in the settlement documents and invoices, then it is not calculated by calculation.

Example

The organization has acquired the exclusive right to the trademark. Purchase costs - 295,000 rubles, including VAT - 45,000 rubles.

4.3.2. Accounting for intangible assets created (manufactured) by the organization and with the involvement of third-party performers

Exclusive rights to intellectual property objects can be obtained as a result of their creation by the organization itself.

Work on the creation of intangible assets in accordance with Federal Law No. 127-FZ of August 23, 1996 “On Science and State Scientific and Technical Policy” refers to research, development and technological work (R&D).

The costs of their implementation are subject to accounting in the manner established by the Accounting Regulation "Accounting for the costs of research, development and technological work" (PBU 17/02), approved by order of the Ministry of Finance of Russia dated November 19, 2002 No. 115n.

The rules established in PBU 17/02 should be used only by those organizations that perform research, development and technological work on their own or/and are customers of the specified work under the contract. Prior to the entry into force of PBU 17/02, these expenses were charged to expenses for ordinary activities or other expenses.

PBU 17/02 applies only to those R&D for which the results are obtained:

• subject to legal protection, but not executed in the manner prescribed by law;
• not subject to legal protection in accordance with the norms of the current legislation.

PBU.17/02 norms do not apply:

• to unfinished R&D;
• to research and development, the results of which are taken into account in accounting as intangible assets;
• in relation to the expenses of the organization for the development of natural resources, the costs of preparing and mastering production, new organizations, workshops, units (start-up costs), the costs of preparing and mastering the production of products not intended for serial and mass production;
• in relation to the costs associated with the improvement of technology and organization of production, with the improvement of product quality, changes in product design and other operational properties carried out during the production (technological) process.

Confirmation of acceptance for accounting of intangible assets created by the organization itself or with the involvement of third-party performers on a contractual basis is the act of acceptance of the acquired object as part of intangible assets and the intangible asset accounting card (form No. NMA-1).

As noted in clause 4.1, the initial cost of intangible assets created by the organization itself or with the involvement of third-party performers is the sum of all actual expenses for the creation (manufacture) of intangible assets (R&D), except for value added tax and other reimbursable taxes (except for cases stipulated by the legislation of the Russian Federation). The costs of creating (manufacturing) intangible assets (R&D) include material resources; wages of employees involved in the creation of intangible assets; contributions to social insurance and security; insurance premiums for compulsory social insurance against industrial accidents and occupational diseases; the amount of depreciation of fixed assets and intangible assets used in the creation of objects of intangible assets; costs for third party services; various duties and fees associated with obtaining patents, certificates for intangible assets, etc.

All expenses actually incurred by the organization must be documented. Documents confirming labor, material and other costs associated with the creation of intangible assets may be payrolls, requirements for the release of materials, bills, invoices, etc.

If R&D results are subject to legal protection, the organization applies for a patent or certificate. The organization must obtain documents confirming its right to the created intangible asset (for example, a trademark certificate, a patent for an industrial design, a certificate of official registration of a computer program or database, etc.). At the same time, the organization incurs additional costs associated with obtaining them (fees, examination of the application, services of a patent attorney).

In accordance with the Instructions for the application of the Chart of Accounts, R&D expenses, the results of which are used for the production or management needs of the organization, should be accounted for on account 04 “Intangible assets” separately (for example, on a separate sub-account 04-2 “Expenses for research, development and design and technological work).

In the process of carrying out R&D, expenses on them must first be taken into account (accumulated) on a special sub-account 08-8 "Performance of research, development and technological work" to account 08 "Investments in non-current assets".

In accounting, operations to create intangible assets are reflected in the entries:

credit account 10 "Materials"

For the cost of materials used in the performance of R&D;

Debit account 08-8 "R&D performance"

credit account 02 "Depreciation of fixed assets"

For the amount of depreciation on fixed assets used in the performance of R&D;

Debit account 08-8 "R&D performance"

credit account 70 "Settlements with personnel for wages"

For the amount of wages accrued to performers;

Debit account 08-8 "R&D performance"

credit account 69 "Calculations for social insurance and provision"

For the amount of deductions for social insurance and security;

Debit account 08-8 "R&D performance"

credit account 60 "Settlements with suppliers and contractors"

For the cost of services of third-party organizations under counterparty (co-executive) agreements (excluding VAT);

Debit account 19-2 "VAT on acquired intangible assets"

credit account 60 "Settlements with suppliers and contractors"

For the amount of VAT presented by co-executors;

Debit 08-5 "Acquisition of intangible assets"

For the amount of expenses for paying for the services of a patent attorney, examination of an application for a patent (certificate), patent fee.

After obtaining a patent (certificate) confirming the organization's exclusive rights to intellectual property, the formation of the initial cost of intangible assets is reflected as a result of two accounting entries:

Sub-account 04-2 "R&D expenses"

credit account 08-8 "R&D performance"

Included in the initial cost of the object of intangible assets are the costs of R&D;

Debit 04 "Intangible assets", subaccount 04-2 "R&D expenses"

Loan 08-5 "Acquisition of intangible assets"

Included in the initial cost are the costs associated with obtaining exclusive rights to an intellectual property object.

Example

The employees of the organization performed R&D for production purposes. The amount of R&D costs amounted to 130,000 rubles, including: material costs - 40,000 rubles, wages of developers - 70,000 rubles, contributions to social and health insurance- 20,000 rubles, depreciation of fixed assets used in the performance of R&D - 3,000 rubles. The cost of services of a third-party organization in the performance of R&D amounted to 24,780 rubles, including VAT - 3,780 rubles.

Let's compose accounting entries:

For the purposes of tax accounting, the initial cost of intangible assets created by the organization itself is determined as the sum of the actual costs of their creation, production, with the exception of taxes accounted for as expenses in accordance with the Civil Code of the Russian Federation.

The actual costs of creating, manufacturing intangible assets include material costs, labor costs, costs for services of third parties, patent fees associated with obtaining patents, certificates.

The amount of value added tax on materials used, work performed and services rendered, the value of which is written off for the creation of intangible assets by the organization itself, is deductible in the usual manner.

4.3.3. Accounting for intangible assets received as a contribution to the authorized capital of the organization

The primary documents confirming the receipt of intangible assets from the founders are:

• solution general meeting founders and the memorandum of association, which reflects the monetary value of the objects contributed by the founders as a contribution to the authorized capital of the organization;
• act of an independent appraiser on the valuation of an object of intangible assets (if necessary);
• invoice and invoice on the cost of the assessment of intangible assets by an independent appraiser;
• act of acceptance of the received object into the composition of intangible assets;
• documents (invoices and invoices) confirming the costs associated with the receipt of intangible assets as a contribution to the authorized capital of the organization and bringing them into a condition suitable for use;
• payment and settlement documents evidencing payment of the above expenses;
• card for accounting for intangible assets (form No. NMA-1).

As noted in clause 4.1, the initial cost of intangible assets contributed to the authorized (share) capital of the organization is determined based on their monetary value agreed by the founders (participants) of the organization, unless otherwise provided by the legislation of the Russian Federation.

For accounting purposes, in accordance with paragraph 2 of PBU 9/99, contributions to the authorized capital received from the founders (participants) of the organization are not recognized as income of the organization.

Upon receipt of intangible assets on account of the contribution to the authorized capital of the organization, the following entries are made in the accounting accounts:

Debit account 08-5 "Acquisition of intangible assets"

credit account 75-1 "Settlements on contributions to the authorized (share) capital"

For the agreed value of intangible assets;

Debit account 08-5 "Acquisition of intangible assets"

credit account 76 "Settlements with different debtors and creditors"

For the amount of the fee for registration of exclusive rights;

Debit account 08-5 "Acquisition of intangible assets"

credit account 70 "Settlements with personnel for remuneration",

credit account 69 "Calculations for social insurance and security"

credit account 10 "Materials"

For the amount of additional expenses of the organization to bring intangible assets into a state in which they are suitable for use;

Debit account 04 "Intangible assets"

Debit account 08-5 "Acquisition of intangible assets"

On the initial cost of intangible assets accepted for accounting.

Example

From the founder, as a contribution to the authorized capital, the exclusive right to the trademark was received. The cost of the exclusive right agreed by the parties is 100,000 rubles.

For registration of the contract and making changes to the register of trademarks, the organization paid fees in the total amount of 9,500 rubles.

Let's make accounting entries:

The tax legislation establishes that the value of intangible assets received from the founders as a contribution to the authorized (share) capital of the organization is not recognized as the income of the organization and is not subject to income tax and value added tax. For the purposes of tax accounting, objects of intangible assets contributed as a contribution to the authorized (reserve) capital of an organization should be accounted for at the residual value of the objects received.

The residual value of the received objects of intangible assets is determined according to the tax records of the transferring organization on the date of transfer of ownership of these objects.

In cases where a new object of intangible assets enters the organization, its value for tax accounting is taken equal to the initial value of the object, confirmed by the documents of the transferring party. In such cases, as a rule, the object of intangible assets was not used for production purposes for management needs, depreciation was not charged on it, the amount of VAT paid to the seller of the object was not presented for deduction and was taken into account in the initial cost of the transferred object of intangible assets.

If an organization receives an object of intangible assets that, prior to the moment of its transfer, was used for production purposes or for management needs, then its value for tax accounting purposes is taken equal to the residual value of the object, confirmed by the documents of the transferring party.

If the receiving organization cannot document the value of the contributed property or any part of it, then the value of this property or part of it is recognized as equal to zero.

Since the object of intangible assets was used by the transferring organization in the production of products until the moment of transfer, depreciation was charged on it and the amount of VAT paid to the seller was presented for deduction after the object was accepted for accounting, and was not taken into account in the initial cost of the transferred object.

From January 1, 2006, in accordance with paragraph 3 of Art. 170 of the Tax Code of the Russian Federation in the event of the transfer of such an object of intangible assets as a contribution to the authorized (share) capital of another organization, the transferring organization must restore the amount of VAT previously presented to the budget for deduction.

VAT is subject to recovery in the amount proportional to the residual value of the transferred intangible assets.

Recovery of VAT amounts is carried out by the transferring organization, including tax period in which intangible assets were transferred to another organization as a contribution to the authorized (share) capital.

The amounts of VAT recoverable in such cases should not be included in the value of the transferred intangible assets and are subject to tax deduction from the host organization.

To do this, the amount of VAT recovered by the transferring organization must be indicated in the documents that formalize the transfer of these intangible assets.

The amount of VAT recovered by the transferring organization is attributed by the receiving party to the increase in the additional capital of the organization (see Letter of the Ministry of Finance of Russia dated October 30, 2006 No. 07-05-06 / 262, Letter of the Federal Tax Service of Russia for Moscow dated July 4, 2007 No. No. 19-11/063175).

The amounts of VAT recovered by the transferring organization are subject to deductions from the organization that received intangible assets as a contribution to the authorized capital, provided that the received intangible assets are used to carry out operations recognized as objects of taxation by value added tax. Deductions specified amounts VAT is produced by the receiving organization after the registration of intangible assets received as a contribution to the authorized (share) capital of the organization.

Operations for the receipt of such objects of intangible assets on account of the contribution to the authorized capital of the organization are reflected in the accounting records as follows:

Debit account 75-1 "Calculations on contributions to the authorized capital"

credit account 80 "Authorized capital"

- the debt of the founder on the contribution to the authorized capital is reflected;

Debit account 08-5 "Acquisition of intangible assets"

credit account 75-1 "Calculations on contributions to the authorized capital"

- the value of the object of intangible assets received as a contribution to the authorized capital is reflected (in monetary value agreed by the founders of the organization);

Debit account 19-2 "VAT on the acquisition of intangible assets"

- reflected the amount of VAT restored by the transferring organization and indicated in the documents for the transfer of the object of intangible assets;

Debit account 04 "Intangible assets"

credit account 08-5 "Acquisition of intangible assets"

- an object of intangible assets received as a contribution to the authorized capital of the organization was accepted for accounting at initial cost;

Debit account 68 "Calculations for taxes and fees", sub-account "Calculations for VAT"

credit account 19-2 "VAT on the acquisition of intangible assets"

- the amount of VAT on the object of intangible assets received from the founder was presented to the budget for deduction.

4.3.4. Accounting for gratuitously received intangible assets

The primary documents confirming the gratuitous receipt of intangible assets are:

• an act of acceptance of the received object into the composition of intangible assets with the attachment of a donation agreement and a written notice (adviso) of the receiving organization on the acceptance of this object for accounting;
• invoice for the object received free of charge;
• card for accounting for intangible assets (form No. NMA-1).

As noted in paragraph 4 1, the initial cost of intangible assets received by the organization under a gift agreement (free of charge) is determined based on their market value at the date of acceptance for accounting.

The market value of the assets received free of charge is determined by the organization on the basis of the prices valid on the date of acceptance for accounting of the prices for this or an analogous type of assets.

Data on prices in force on the date of acceptance for accounting must be documented or confirmed by an examination.

For accounting purposes, intangible assets received by an organization free of charge, including under a gift agreement, are classified as other income. In this case, the market value of gratuitously received intangible assets is first recorded as deferred income on account 98 “Deferred income”, subaccount 2 “Gift-free receipts”.

The gratuitous receipt of intangible assets in accounting is reflected in the following entries:

Debit account 08-5 "Acquisition of intangible assets"

credit account 98-2 "Gratuitous receipts"

On the market value of intangible assets as of the date of posting;

Debit account 04 "Intangible assets"

credit account 08-5 "Acquisition of intangible assets"

On the initial cost of the object of intangible assets accepted for accounting.

The market value of intangible assets accepted for accounting, accounted for as part of deferred income, is included in current income as depreciation is accrued:

Debit account 25 "General production costs"

Depreciation deductions are accrued (monthly starting from the month following the month of acceptance for accounting);

Debit account 98-2 "Gratuitous receipts"

Monthly for the amount of accrued depreciation.

Example

The organization received, free of charge, from an individual the exclusive right to use a utility model, the current market value of which is 48,000 rubles. The useful life of this object of intangible assets is determined to be 4 years (or 48 months).

Let's make accounting entries:

In tax accounting, assets (including intangible assets) received by an organization free of charge are classified as non-operating income and are subject to income tax. At the time of their receipt, the organization must increase the size of the taxable base for income tax by the entire market value of intangible assets received free of charge, but not lower than their residual value /

Information on the residual value of intangible assets received by the organization according to the accounting records of the transferring organization must be indicated in the transfer documents.

4.3.5. Goodwill Accounting

According to paragraph 4 of PBU 14/2007, intangible assets include goodwill that arose in connection with the acquisition of an enterprise as a property complex (in whole or in part).

The composition of the enterprise as a property complex (in whole or in part) includes all types of property intended for its activities, including land, buildings, structures, equipment, inventory, raw materials, products, rights of claim, debts, as well as rights to designations that individualize the enterprise, its products, works and services (commercial designation, trademarks, service marks), and other exclusive rights, if otherwise not provided by law or contract (clauses 1, 2, article 132 of the Civil Code of the Russian Federation).

Under the contract for the sale of an enterprise, the seller undertakes to transfer the enterprise as a whole as a property complex to the ownership of the buyer, with the exception of rights and obligations that the seller is not entitled to transfer to other persons (clause 1, article 559 of the Civil Code of the Russian Federation).

In accordance with paragraphs. 1, 2 art. 561 of the Civil Code of the Russian Federation, the composition and value of the enterprise being sold are determined in the enterprise sale agreement on the basis of a complete inventory of the enterprise, carried out in accordance with the established rules. Prior to signing the sale agreement of the enterprise, the following must be drawn up and reviewed by the parties: an inventory act, a balance sheet, an independent auditor's report on the composition and value of the enterprise, as well as a list of all debts (obligations) included in the enterprise, indicating creditors, nature, size and timing their requirements.

The transfer of the enterprise by the seller to the buyer is carried out according to the deed of transfer, which, in particular, indicates data on the composition of the enterprise and on notification of creditors about the sale of the enterprise. The enterprise is considered transferred to the buyer from the date of signing of the deed of transfer by both parties. From this moment on, the risk of accidental loss or accidental damage to property transferred as part of the enterprise passes to the buyer (clauses 1, 2, article 563 of the Civil Code of the Russian Federation).

According to paragraph 3 of Art. 560, paras. 1, 2 art. 564 of the Civil Code of the Russian Federation, both the contract for the sale of an enterprise and the ownership of the enterprise are subject to state registration. The contract for the sale of the enterprise is considered concluded, and the ownership right is considered transferred to the buyer from the moment of such registration. Unless otherwise provided by the contract of sale of the enterprise, the ownership of the enterprise passes to the buyer and is subject to state registration immediately after the transfer of the enterprise to the buyer.

The business reputation of an organization is the difference between the purchase price paid to the seller when acquiring an enterprise as a property complex (in whole or in part) and the sum of all assets and liabilities under balance sheet on the date of its purchase (acquisition).

The object of intangible assets is a positive business reputation, which is considered as a price premium paid by the buyer in anticipation of future economic benefits in connection with the acquired unidentifiable assets. A positive business reputation should be taken into account as a separate inventory object of intangible assets.

Negative goodwill is considered as a price discount given to the buyer due to the lack of factors of having stable buyers, a reputation for quality, marketing and sales skills, business connections, management experience, staff qualifications, etc.

Negative business reputation does not apply to intangible assets and is accounted for in full as the financial results of the organization as other income.

In accounting, the costs of acquiring an enterprise as a property complex are reflected in the debit of account 08 “Investments in non-current assets”.

For the amount payable to the seller of the enterprise, an entry is made:

Debit account 08-5 "Acquisition of intangible assets"

credit account 60 "Settlements with suppliers and contractors".

For the amount of debts included in the property complex and transferred to the buyer of the enterprise, an entry is made:

Debit account 08 "Investments in non-current assets", sub-account 5 "Acquisition of intangible assets"

credit account 60 "Settlements with suppliers and contractors"

credit account 66 "Settlements on short-term credits and loans"

credit account 67 "Settlements on long-term loans and borrowings"

credit account 76 "Settlements with different debtors and creditors"

The amount of VAT presented by the seller of the enterprise is reflected in the accounting entry:

Debit account 19 "Value added tax on acquired valuables", sub-account 2 "Value added tax on acquired intangible assets"

Credit account 68 "Calculations on taxes and fees."

After the state registration of ownership of the enterprise, certain types of property included in the property complex are accepted for accounting on the relevant balance accounts in accordance with the current accounting rules. In doing so, they record:

Debit account 01 "Fixed assets"

Debit account 20 "Main production"

Debit account 10 "Materials"

Debit account 43 "Finished products"

Debit account 58 " Financial investments»

The amount of VAT indicated in the consolidated invoice of the seller of the enterprise, the organization-buyer has the right to accept for deduction in the generally established manner after taking into account all types of property included in the property complex (paragraph 4 of article 158, paragraph 1 of paragraph 2 of article 171, paragraph 1 of article 172 of the Tax Code of the Russian Federation). In doing so, they record:

Debit account 68 "Calculations for taxes and fees"

credit account 19 "Value added tax on acquired valuables", sub-account 2 "Value added tax on acquired intangible assets".

A positive business reputation is included in intangible assets by the entry:

Debit account 04 "Intangible assets"

credit account 08 "Investments in non-current assets", sub-account 5 "Acquisition of intangible assets".

According to clause 44 of PBU 14/2007, acquired goodwill is amortized over twenty years (but not more than the life of the organization). Depreciation deductions for a positive business reputation are determined linear way, that is, based on the actual (initial) value of the intangible asset evenly over 240 months (20 years).

The amount of depreciation accrued by the organization for a positive business reputation, starting from the first day of the month following the month of acceptance of an object of intangible assets in the form of goodwill for accounting, is monthly included in the expenses of the organization for ordinary activities (paragraphs 33, 31 PBU 14/2007, paragraphs 5, 16 of the Accounting Regulations "Expenses of the organization" PBU 10/99, approved by Order of the Ministry of Finance of Russia dated 06.05.1999 No. 33n).

For the purpose of taxation of profits, the buyer's expenses for the acquisition of assets and property rights as part of the enterprise as a property complex are recognized as their value, determined by the deed of transfer (clause 5, article 268.1 of the Tax Code of the Russian Federation).

The value of the excess of the purchase price of an enterprise as a property complex over the value of its net assets (assets minus liabilities), determined by the deed of transfer, should be considered as a premium to the price paid by the buyer in anticipation of future economic benefits. The specified allowance paid by the buyer of the enterprise as a property complex is recognized as an expense evenly over five years starting from the month following the month following the month of state registration of the buyer's ownership of the enterprise as a property complex (paragraphs 1, 2, paragraph 1, paragraph 2, paragraphs 1 clause 3 article 268.1 of the Tax Code of the Russian Federation).

Example

The sale price of the enterprise (excluding VAT) is 7,000,000 rubles, the book value of assets is 10,000,000 rubles, and accounts payable included in the property complex - 5,000,000 rubles. According to the consolidated invoice of the seller of the enterprise, the amount of VAT payable in addition to the price of the enterprise is 1,500,000 rubles. The assets of the enterprise consist of fixed assets, inventories, work in progress, rights of claim, financial investments.

Let's make accounting entries:

As noted, negative goodwill should be viewed as a discount on the price provided to the buyer due to the lack of factors of stable buyers, reputation for quality, marketing and sales skills, business connections, management experience, staff qualifications, etc. Negative goodwill in the full amount is included in other income (clauses 43, 45 PBU 14/2007) with the entry:

Debit account 08 "Investments in non-current assets"

credit account 91 "Other income and expenses", sub-account 1 "Other income"

For profit tax purposes, the value of the excess of the value of the company's net assets (assets minus liabilities), determined by the deed of transfer, over the purchase price is considered as a discount from the price provided to the buyer due to the lack of factors of having stable buyers, reputation for quality, marketing and sales skills , business connections, management experience, skill level of staff and taking into account other factors. The specified discount is recognized as the income of the buyer of the enterprise as a property complex in the month in which the state registration of the transfer of ownership of the enterprise took place (paragraphs 1, 3, clause 1, clause 2, clause 2, clause 3, article 268.1 of the Tax Code of the Russian Federation).

Example

The sale price of the enterprise (without VAT) is 7,000,000 rubles, the book value of assets is 10,000,000 rubles, and accounts payable included in the property complex is 2,000,000 rubles. According to the consolidated invoice of the seller of the enterprise, the amount of VAT payable in addition to the price of the enterprise is 1,067,500 rubles. The assets of the enterprise consist of fixed assets, inventories, work in progress, rights of claim, financial investments.

4.4. Accounting for depreciation of intangible assets

The procedure and methods for calculating depreciation of intangible assets are regulated by PBU 14/2007.

For the purpose of depreciation, PBU 14/2007 subdivides intangible assets into intangible assets with certain period useful life and intangible assets with an indefinite useful life.

The cost of intangible assets with a definite useful life is repaid through depreciation over their useful lives.

Intangible assets with an indefinite useful life are not depreciated.

The useful life is established by the organization when accepting intangible assets for accounting.

The useful life of intangible assets is determined based on:

• the validity period of a patent, certificate and other restrictions on the terms of use of intellectual property objects in accordance with the legislation of the Russian Federation;
• the expected period of use of this object, during which the organization can receive economic benefits (income).

The legislation of the Russian Federation establishes the following validity periods for titles of title to intellectual property:

• patent for an invention - 20 years;
• utility model certificates - 5 years;
• patent for an industrial design - 10 years,
• certificates for a trademark, service mark, appellation of origin - 10 years.

For certain groups of intangible assets, the useful life is determined based on the number of products or other natural indicator of the amount of work expected to be received as a result of using this object.

The useful life of intangible assets cannot exceed the life of the organization.

The useful life is the period, expressed in months, during which an entity expects to use an intangible asset for the purpose of obtaining economic benefits (or for use in activities aimed at achieving the goals of creating a non-profit organization).

For certain types of intangible assets, the useful life may be determined based on the quantity of products or other natural indicator of the amount of work expected to be received as a result of the use of assets of this type.

Intangible assets for which it is impossible to reliably determine the useful life are considered intangible assets with an indefinite useful life.

Depreciation on intangible assets begins to accrue from the first day of the month following the month of their acceptance for accounting, and accrue up to full repayment the initial cost of the object or or disposal of this object in connection with the assignment (loss) by the organization of exclusive rights to the results of intellectual activity.

Accrual of depreciation charges on objects of intangible assets is terminated from the first day of the month following the month of full repayment of the cost of this object or write-off of this object from accounting.

During the entire useful life, depreciation cannot be suspended in any cases, regardless of the results of the organization's activities and is reflected in the accounting records of the reporting period to which it relates.

With any method of calculating depreciation during the reporting year, depreciation charges are charged monthly in the amount of 1/12 of the annual amount.

With the straight-line method, the annual depreciation amount is determined by multiplying the original cost by the annual depreciation rate. The annual depreciation rate is calculated as a ratio of 100% to the useful life of an intangible asset.

Example

The organization has acquired the exclusive right to computer program. The initial cost of the object is 159,360 rubles. The useful life of the exclusive right to a computer program is 4 years. annual rate depreciation charges will be

N = 100% : 4 years = 25%

The annual depreciation charge will be

(159,360 rubles x 25%): 100% = 39,840 rubles.

Monthly amount depreciation charges over the entire useful life of an intangible asset will be

(39,840 rubles: 12 months) = 3320 rubles.

Under the reducing balance method, the annual depreciation amount is calculated by applying the depreciation rate to the residual value at the beginning of each reporting year.

If the declining balance method is used to calculate the depreciation amount of the specified exclusive right to a computer program, then the depreciation amounts for the years will be:

In total for 4 years of operation, 108,937.5 rubles were accrued. depreciation, the residual value after the end of the useful life is 50,422 rubles. The procedure for debiting this amount is not regulated normative documents.

With the method of writing off the cost in proportion to the volume of products (works), depreciation is charged based on the natural indicator of the volume of products (works) in reporting period and the ratio of the initial cost of the intangible asset and the estimated volume of production (work) for the entire useful life of the intangible asset.

Example

The organization acquired an object of intangible assets with an initial cost of 160,000 rubles. The useful life of the object, established by the organization - 4 years. During this period, the expected output is 400 units.

Actual output over the useful life was:

1st year - 20 units;

2nd year - 50 units;

3rd year - 170 units;

4th year - 160 units.

To calculate the amount of depreciation, the depreciation rate for one product is calculated: 160,000: 400 units. = 400 rubles. In accordance with this rate, the amount of depreciation accrued over the years will be:

To summarize information on depreciation accumulated during the use of intangible assets, passive account 05 “Depreciation of intangible assets” is used in accounting.

The credit of account 05 reflects the amount of depreciation accrued on the organization's intangible assets. The debit of account 05 reflects the write-off of depreciation on intangible assets that have left the organization. The balance of account 05 is credit, shows the amount of depreciation accrued on the organization's intangible assets.

Analytical accounting on account 05 "Amortization of intangible assets" is carried out for individual inventory items of intangible assets. At the same time, the construction analytical accounting should provide the possibility of obtaining data on the depreciation of intangible assets necessary for managing the organization and compiling financial statements.

Depreciation of intangible assets is one of the elements indirect costs. When depreciation is charged on intangible assets for production purposes, the amount of indirect production costs, which is reflected in the debit of active accounts for accounting for production costs - 23 "Auxiliary production", 25 "General production costs", 26 " General running costs».

At the same time, the monthly accrued depreciation amounts of intangible assets are included in production costs by the entry:

Debit account 23 "Auxiliary production"

Debit account 25 "General production costs"

Debit account 26 "General expenses"

credit account 05 "Amortization of intangible assets".

For taxation purposes, the procedure for calculating the depreciation of intangible assets from January 1, 2002 is regulated by Ch. 25 of the Tax Code of the Russian Federation. For objects of intangible assets, as well as for objects of fixed assets, it is allowed to use two methods of depreciation: linear method and non-linear method.

4.5. Documentation and accounting for the disposal of intangible assets

In accordance with paragraph 24 of PBU 14/2007, the disposal and write-off of intangible assets may take place in the following cases:

• termination of the organization's right to the result of intellectual activity or means of individualization;
• transfer under an agreement on the alienation of the exclusive right to the result of intellectual activity or to a means of individualization;
• transfer of the exclusive right to other persons without an agreement (including in the order of universal succession and in the event of foreclosure on this intangible asset);
• termination of use due to obsolescence;
• transfers in the form of a contribution to the authorized (share) capital (fund) of another organization, unit trust;
• transfer under an exchange agreement, donation;
• making contributions to the account under a joint activity agreement;
• identifying shortages of assets during their inventory;
• in other cases.

The disposal of each object of intangible assets is documented by an act of acceptance and transfer or an act for their write-off.

Upon disposal of an intangible asset, the amount of accumulated depreciation is initially written off:

and then the residual value calculated as the difference between the original cost and depreciation:

credit account 04 "Intangible Assets".

The procedure for further accounting depends on the direction of disposal of the object of intangible assets.

According to paragraph 35 of PBU 14/2007, income and expenses from the write-off of intangible assets are reflected in accounting in the reporting period to which they relate. Income and expenses from the write-off of intangible assets are included in the financial results of the organization as other income and expenses, unless otherwise established by regulatory legal acts on accounting.

4.5.1. Accounting for the disposal and write-off of intangible assets due to the end of their useful life or due to unsuitability

Disposal of intangible assets and their write-off occurs mainly as a result of the expiration of their useful life and if they are fully amortized.

Before decommissioning an intangible asset, an entity must determine that it is no longer possible to use it. For this purpose, a commission is created by order of the head. The commission establishes the reasons for the write-off of the object (moral obsolescence, the removal from production of the products for which it was used, the termination of this type of activity, etc.). At the same time, an act is drawn up in an arbitrary form, which is signed by the members of the commission and approved by the head.

The issued act for the write-off of an object of intangible assets is transferred to the accounting department, where, on its basis, a mark is made on the write-off of the object in the inventory card in the form of NMA-1. In this case, the organization, as a rule, receives a loss, which is included in other expenses.

Example

In connection with obsolescence, the organization writes off an object of intangible assets with an initial cost of 96,000 rubles. The amount of depreciation at the time of write-off amounted to 88,000 rubles. According to accounting policy depreciation for this object, when it was charged, was reflected in account 05 “Amortization of intangible assets”

Let's make accounting entries:

4.5.2. Accounting for the disposal of intangible assets upon their assignment (sale)

The main documents confirming the sale of intangible assets and serving as the basis for reflection in accounting are:

• contract of sale;
• an agreement on the transfer of exclusive rights to use objects of intellectual or industrial property;
• trade mark or service mark assignment agreement. The last two transactions are subject to registration with the State Patent Office of the Russian Federation;
• invoice for the sold object of intangible assets;
• card for accounting for intangible assets in the form No. NMA-1 indicating the reason for the disposal of the object of intangible assets.

When an organization sells intangible assets, the sale price is determined by agreement of the parties (seller and buyer). Market price of the object of intangible assets being sold must include the amount of VAT, since the sale of intangible assets is subject to value added tax

When assigning (selling) exclusive rights to the results of intellectual activity, the following accounting entries are made:

Debit account 62 "Settlements with buyers and customers"

credit account 91-1 "Other income"

– for the sale price according to the assignment agreement;

Debit account 91-2 "Other expenses"

credit account 68 "Calculations for taxes and fees", sub-account "Calculations for VAT"

– for the amount of value added tax calculated on the basis of the sale price;

Debit account 91-2 "Other expenses"

credit account 04 "Intangible assets"

– on the residual value of intangible assets transferred to the buyer;

Debit account 91-2 "Other expenses"

credit account 76 "Settlements with different debtors and creditors"

- for the amount of expenses associated with the disposal of intangible assets (remuneration to intermediaries, a fee for registering an assignment agreement, if its payment by the seller is provided for in the agreement, etc.);

Debit. sch. 91-9 "Balance of other income and expenses"

credit account 99 "Profit and Loss"

- for the amount of profit from the assignment (sale);

Debit account 99 "Profit and Loss"

credit account 91-9 "Balance of other income and expenses"

- for the amount of loss from the assignment (sale).

Example

The organization sold the exclusive right to an industrial design, the initial cost of which is 190,000 rubles. The amount of depreciation accumulated on account 05 "Depreciation of intangible assets" at the time of sale amounted to 50,000 rubles. According to the agreement with the buyer, the sale price is 177,000 rubles, including VAT - 27,000 rubles.

Let's make accounting entries:

4.5.3. Accounting for the disposal of intangible assets when they are transferred as a contribution to the authorized capital

In accordance with paragraph 3 of PBU 10/99, contributions (including intangible assets) to the authorized (share) capital of other organizations are not recognized as expenses of the organization. The transfer of objects of intangible assets to the authorized (reserve) capital of another organization is one of the types of financial investments of the organization, designed to receive income from equity participation in the form of dividends.

The main documents confirming the transfer of an object of intangible assets to the authorized capital of another organization and serving as the basis for reflection in accounting are:

• the decision of the general meeting of founders and the memorandum of association, which reflect the monetary value of the object of intangible assets made by the founders as a contribution to the authorized capital of the organization;
• the act of disposal of the object of intangible assets;
• card for accounting for intangible assets (form No. NMA-1) indicating the reason for the disposal of an intangible asset.

On the accounts of accounting, the disposal of intangible assets as a contribution to the authorized capital of other organizations is reflected in the same manner as the disposal of fixed assets for this reason. At the same time, their initial cost and depreciation deductions are written off. The cost of such intangible assets in the assessment agreed by the founders is accepted for accounting as part of equity financial investments on account 58 “Financial investments”, subaccount 1 “Shares and shares”. Differences arising between the agreed and residual value of intangible assets are accounted for as operating income or expenses on account 91 “Other income and expenses”. Operations on the transfer of property to authorized capital are not subject to value added tax.

The disposal of intangible assets as a contribution to the authorized capital in accounting is reflected in the entries:

Debit account 58-1 "Shares and Shares"

credit account 76 "Settlements with different debtors and creditors"

- for the amount of debt on the contribution to the authorized capital, equal to the agreed value of intangible assets;

credit account 04 "Intangible assets"

- for the amount of the residual value of the transferred intangible assets and repayment of debt on the deposit;

Debit account 76 "Settlements with different debtors and creditors"

credit account 91-1 "Other income"

– by the amount of excess of the agreed value over the residual value of the transferred intangible assets;

Debit account 91-2 "Other expenses"

Loan 76 "Settlements with various debtors and creditors"

– by the excess of the residual value over the agreed value of the transferred intangible assets;

Debit account 91-2 "Other expenses"

Loan 76 "Settlements with various debtors and creditors"

for the amount of expenses associated with the disposal of intangible assets (fee for registration of the assignment of exclusive rights, etc.).

The financial result is determined and reflected in the accounting in accordance with the generally established procedure.

In accordance with paragraph 3 of Art. 270 of the Tax Code of the Russian Federation, expenses of an organization, including in the form of a contribution to the authorized (share) capital of another organization, are expenses that are not taken into account for profit tax purposes.

For the purposes of tax accounting, when transferring property to the authorized (share) capital, the contribution of the transferring party must be valued at the value of the property recorded in the tax accounting of the transferring party.

At the same time, objects of intangible assets transferred as a contribution to the authorized (reserve) capital for tax purposes should be accounted for at their residual value, which is determined according to the tax records of the transferring party.

The same assessment takes into account the property in the tax records of the receiving party, the value of which must be documented.

Since transactions involving the transfer of property on account of a contribution to the authorized (share) capital of another organization are not recognized as subject to value added tax, the amounts of VAT paid on such property are not subject to deduction.

Example

The organization acquired an object of intangible assets at a price of 59,000 rubles, including VAT - 9,000 rubles. The object was not used in production, depreciation was not charged on it, and immediately after it was accepted for accounting, it was transferred to the authorized capital of another organization.

Let's make accounting entries:

If an organization transfers an object of intangible assets that was previously used for production purposes or for management needs, then its value for tax accounting purposes is taken equal to the residual value of the object. In these cases, since the object of intangible assets was used for production purposes until the moment of transfer, depreciation was charged on it, and the VAT paid to the seller was presented for deduction after the object of intangible assets was accepted for accounting. In accordance with paragraph 3 of Art. 170 of the Tax Code of the Russian Federation in the event of the transfer of such an object of intangible assets to the authorized capital of another organization, the transferring organization must restore the amount of VAT previously presented to the budget for deduction. With regard to intangible assets of the transferring organization, VAT is subject to recovery in an amount proportional to the residual value of the transferred intangible assets.

The restored amounts of VAT must increase the amount of tax payable to the budget by the transmitting organization.

Recovery of VAT amounts is carried out by the transferring organization in the tax period in which intangible assets were transferred to another organization as a contribution to the authorized (share) capital.

At the receiving organization, the amounts of VAT recovered by the transferring party are not included in the cost of intangible assets received and are subject to tax deduction. To this end, the amount of VAT recovered by the transferring organization must be indicated in the documents that formalize the transfer of the said intangible assets.

Example

The organization transfers to another organization as a contribution to the authorized capital an object of intangible assets that was previously acquired for a fee for production purposes. The initial cost of the transferred object of intangible assets is 50,000 rubles. VAT in the amount of 9000 rubles. after the object was accepted for accounting, it was presented for deduction in the full amount.

The useful life of the object is 4 years. Prior to the transfer, the object of intangible assets was used in production for one year. During the operation of the facility, depreciation in the amount of 12,500 rubles was accrued on it using the straight-line method.

Since the residual value of the object of intangible assets at the time of its transfer to the account of a contribution to the authorized capital of another organization is 37,500 rubles. (50,000 rubles - 12,500 rubles), or 75% of its original cost, it is necessary to restore the VAT previously presented for deduction in the amount of 6,750 rubles. (9000 rubles x 75%).

Let's make accounting entries:

4.5.4. Accounting for the disposal of intangible assets upon their gratuitous transfer

In case of gratuitous transfer of property between the transferring organization and the receiving organization, a donation agreement must be drawn up.

The primary documents confirming the disposal of an object of intangible assets during their gratuitous transfer and serving as the basis for reflection in accounting are:

• an act of disposal of the object with the attachment of a donation agreement and a written notice (adviso) of the receiving organization on the acceptance of this object for accounting;
• invoice for a donated object.

In case of a gratuitous transfer of an object, entries are made similar to those reflecting the sale of intangible assets, with the exception of the first entry, since there is no revenue in the case of a gratuitous transfer. VAT on gratuitous transfer is calculated based on the market value of intangible assets. The financial result of a gratuitous transfer is always a loss.

The tax legislation establishes that the loss from the gratuitous transfer of an object of intangible assets does not reduce the taxable base for income tax.

Example

The organization, on the basis of a donation agreement, transferred to another organization the exclusive right to an object of intangible assets. The initial cost of the object is 180,000 rubles. Depreciation accumulated on account 05 "Amortization of intangible assets" by the time of transfer - 70,000 rubles. The market value of an object is equal to its residual value.

Let's make accounting entries:

4.6. Accounting for transactions related to granting the right to use intangible assets

According to paragraph 37 of PBU 14/2007, the right holder organization may, on the basis of relevant agreements, grant other organizations the right to use the objects of intellectual property owned.

The rights to use objects of intellectual property (except for the right to use the appellation of origin of goods) are transferred under license agreements, under copyright agreements for the transfer of non-exclusive rights, under commercial concession - franchising agreements.

Under a license agreement, the patent owner (licensor) undertakes to grant the right to use the protected invention (utility model, industrial design) to the extent provided for by the agreement to another person (licensee), and the latter assumes the obligation to make payments to the licensor stipulated by the agreement and (or) make other actions, stipulated by the agreement. Licensing agreements are subject to registration with Rospatent.

The license can be of two types:

• exclusive - when the right to use the object is transferred to the licensee within the limits stipulated by the agreement, with the licensor retaining the right to use it in the part not transferred to the licensee;
• non-exclusive - when the licensor, granting the licensee the right to use an invention, utility model or industrial design, retains all the rights confirmed by the patent, including the granting of licenses to third parties.

The patent owner has the right to submit to Rospatent a statement of readiness to grant any person the right to use an invention, utility model or industrial design (open license). Any person who has expressed a desire to use a patented object for which a license is open concludes a payment agreement with the patent owner. Such an agreement is not licensed and is not subject to registration.

If the patent owner refuses to conclude a license agreement, the person interested in the license may apply to the court with a claim against the patent owner for a compulsory non-exclusive license. The basis for such a claim should be the fact of non-use or insufficient use of a patented invention or industrial design by the patent owner and persons to whom the rights to them are assigned within 4 years (useful model - within 3 years) from the date of grant of the patent, which leads to an insufficient supply of relevant goods or services. If the patent holder fails to prove that these facts are due to valid reasons, the court will decide to grant a compulsory license.

Under a commercial concession agreement, the user is granted for a fee for a period or without specifying a period the right to use in entrepreneurial activity a set of exclusive rights belonging to the right holder, including the right to the trade name and (or) commercial designation of the right holder, to protected commercial information, as well as to other objects of exclusive rights provided for by the agreement - a trademark, service mark, etc.

In accordance with paragraph 38 of PBU 14/2006, intangible assets provided by the right holder organization (licensor) for use by another user organization, while the first organization retains exclusive rights to the results of intellectual activity or means of individualization, are not written off and are subject to separate (on a separate subaccount) reflection in the accounting records of the right holder organization (licensor).

Depreciation on intangible assets provided for use is carried out by the right holder organization (licensor).

Intangible assets received for use are accounted for by the user organization (licensee) on an off-balance sheet account in the assessment adopted in the contract. The Chart of Accounts does not provide for an off-balance sheet account for accounting for intangible assets received for use. However, according to the Instructions for the use of the Chart of Accounts, an organization can independently open such an account.

The procedure for accounting for payments for the granted right to use the results of intellectual activity or means of individualization depends on the terms of payment established in the contract. There are two payment options available:

• payment by periodic payments (royalties) during the entire period of use of intangible assets;
• payment of a one-time remuneration (lump-sum payment).

If payment is made by periodic payments, then they are included in the full amount by the user organization (licensee) in the expenses of the reporting period. In this case, the following entries are made in the accounts:

Debit account 012 "Received non-exclusive rights to objects of intangible assets"

- on the value of intangible assets received for use in the assessment adopted in the contract;

Debit account 26 "General expenses"

credit account 76 "Settlements with different debtors and creditors"

– for the amount of the periodic payment for the right to use the object of intangible assets (excluding VAT);

Debit account 19 "VAT on acquired valuables"

credit account 76 "Settlements with different debtors and creditors"

– for the amount of VAT paid to the right holder.

Example

In accordance with the terms of the agreement, the organization pays the right holder an amount of 23,600 rubles on a quarterly basis for three years, including VAT of 3,600 rubles.

Let's make accounting entries:

If payments for the granted right to use intellectual property objects are made in the form of a fixed one-time payment, then they are reflected by the user organization (licensee) as deferred expenses (on the debit of account 97 “Deferred expenses”) and are subject to write-off during the term of the contract.

Example

The organization has acquired under the contract non-exclusive rights to use the database for a period of three years. The fee for using the database for the period of the contract is set at 131,688 rubles, including VAT - 20,088 rubles. Payment under the contract is made by a single payment.

Let's make accounting entries:

4.7. Accounting for the revaluation of intangible assets

As noted, according to paragraph 16 of PBU 14/2007, the actual (initial) value of an intangible asset, at which it was accepted for accounting, is not subject to change. A change in the actual (initial) value of an intangible asset, at which it was accepted for accounting, is allowed in cases of revaluation and depreciation of intangible assets.

Thus, for the purposes of accounting, it is possible to subsequently evaluate the objects of intangible assets, those. change in their actual (initial) value based on the results of revaluation of intangible assets.

When revaluing intangible assets, their replacement cost is determined, reflecting the costs of reproduction of intangible assets in modern conditions(at the revaluation date).

In accordance with paragraph 17 of PBU 14/2007, commercial organization may not more than once a year (at the beginning of the reporting year) revalue groups of homogeneous intangible assets at the current market value, determined solely on the basis of the active market of these intangible assets. The decision to revaluate intangible assets of the organization is taken independently and reflected in its accounting policy. An organization that has made a decision on the revaluation of intangible assets should take into account that in subsequent years it will have to revaluate them regularly so that the value at which they are reflected in the financial statements does not differ significantly from the current market value. The results of the revaluation are accepted when forming the balance sheet data at the beginning of the reporting year. The results of the revaluation are not included in the balance sheet data of the previous reporting year, but are disclosed by the organization in an explanatory note to the financial statements of the previous reporting year.

In case of revaluation, the actual (initial) cost of intangible assets and the amount of depreciation accrued on them by the time of revaluation are subject to recalculation.

As a result of revaluation, intangible assets are either revalued and their value and the amount of depreciation accrued on them increase, or they are depreciated and their value and the amount of depreciation accrued on them decrease.

It is possible to overestimate or reduce intangible assets that have not been revalued before, and intangible assets that have already been revalued before.

The procedure for reflecting the results of revaluation in accounting is defined in paragraphs 20 and 21 of PBU 14/2007 and depends on whether the revaluation of intangible assets was carried out earlier or if it is carried out for the first time.

If intangible assets are revalued for the first time, then the amount of revaluation of intangible assets as a result of revaluation is attributed to an increase in the additional capital of the organization, and an increase in depreciation is attributed to a decrease in additional capital. The following entries are made:

Debit account 04 "Intangible assets"

credit account 83 "Additional capital"

For the amount of revaluation of intangible assets;

credit account 05 "Amortization of intangible assets"

By the amount of the increase in depreciation of revalued intangible assets.

If intangible assets are discounted for the first time, then the amount of the writedown is attributed to a decrease in retained earnings (uncovered loss), and the decrease in depreciation is attributed to an increase in retained earnings (uncovered loss). The following entries are made:

Debit account 84 "Retained earnings (uncovered loss)".

credit account 04 "Intangible assets"

For the amount of writedown of intangible assets;

Debit account 05 "Amortization of intangible assets"

credit account 84 "Retained earnings (uncovered loss)".

By the amount of depreciation reduction on discounted intangible assets.

If, as a result of the revaluation, intangible assets that have been discounted earlier are revalued, then the amount of the revaluation of the object of intangible assets, equal to the amount of its writedown carried out in previous reporting periods and attributed to the decrease in retained earnings (uncovered loss), is attributed to its increase, and the amount of the increase in depreciation - to decrease in retained earnings (uncovered loss).

If, as a result of the revaluation, intangible assets that were revalued earlier are depreciated, then the amount of the writedown of the object of intangible assets is attributed to a decrease in the additional capital of the organization formed from the amounts of the revaluation of this object carried out in previous reporting periods, and the decrease in the amount of depreciation is attributed to an increase in additional capital.

The excess of the amount of the writedown of the object over the amount of its revaluation, credited to the additional capital of the organization as a result of the revaluation carried out in previous reporting periods, is attributed to the reduction of retained earnings (uncovered loss).

When an object of intangible assets is disposed of, the amount of its revaluation is transferred from the additional capital of the organization to retained earnings and the following entry is made in accounting:

Debit account 83 "Additional capital"

credit account 84 "Retained earnings (uncovered loss").

4.8. Inventory of intangible assets

The inventory of intangible assets is carried out in accordance with the Guidelines for the inventory of property and financial obligations, which should be applied taking into account the resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88.

Inventory of intangible assets is carried out inventory commissions with the mandatory participation of persons responsible for the safety of documents certifying the right of the organization to intangible assets.

When inventorying intangible assets, it is necessary to check:

• availability of documents confirming the rights of the organization to use them;
• the correctness and timeliness of the reflection of intangible assets in accounting.

For registration of inventory data of intangible assets, an inventory list of intangible assets is used (form No. INV -1a).

The inventory list is drawn up in duplicate and signed by the responsible persons of the commission and the person responsible for the safety of documents certifying the organization's rights to intangible assets.

One copy is transferred to the accounting department, and the second remains with the person responsible for the safety of documents.

Prior to the start of the inventory, a receipt is taken from each person or group of persons responsible for the safety of documents certifying the organization's right to intangible assets. The receipt is included in the heading of Form No. INV-1a.

When identifying intangible assets that are not reflected in accounting, the commission must include them in the inventory list.

Data of inventory lists are compared with accounting data.

When discrepancies are identified, collation statements are compiled.

To reflect the results of the inventory of intangible assets, for which deviations from the accounting data are revealed, the Comparison sheet of the results of the inventory of fixed assets, intangible assets (form No. INV-18) is used.

The collation statement is compiled in two copies by the accountant, one of which is kept in the accounting department, the second is transferred to the person responsible for the safety of documents certifying the organization's rights to intangible assets.

The results of the inventory should be reflected in the accounting and reporting of the month in which the inventory was completed, and annual inventory- in the annual financial statement.

4.9. Reporting on intangible assets

According to clause 30 of PBU 14/2000, the financial statements reflect the initial cost and the amount of accrued depreciation by type of intangible assets at the beginning and end of the reporting period, the cost of write-offs and increments, and other cases of movement of intangible assets.

In the balance sheet, information on the presence of intangible assets at the beginning and end of the reporting period is given in section. 1 Asset at residual value.

Information on the presence and movement of intangible assets during the reporting year, assessed at historical cost in the annual financial report, is presented in Sec. 3 forms No. 5 Appendix to the balance sheet. In addition, in the reference to sect. 3 form No. 5 provides data on depreciation for intangible assets at the beginning and end of the reporting period.

IN statistical reporting Form No. 11 “Information on the availability and movement of fixed assets (funds) and other non-financial assets» provides data on the balances of intangible assets at the beginning and end of the reporting year.

All data for the preparation of the prescribed reporting on intangible assets can be obtained from accounting registers.

conclusions

Intangible assets are part of the organization's non-current assets. Their analytical and synthetic accounting is organized in accordance with the rules established by PBU 14/2007. Intangible assets are taken into account in the evaluation at the actual (initial) cost. The actual (initial) cost of intangible assets is determined differently, depending on the source of their receipt. The actual (initial) cost is determined at the time of acceptance of intangible assets for accounting and remains unchanged throughout the entire period of their use in the organization. Accounting for the costs of research, development and technological work is carried out in accordance with PBU 17/02. Intangible assets provided by the organization-right holder for use are not written off from the organization-right holder, and they are accounted for by the organization-user on an off-balance account. Intangible assets redeem their value by accruing depreciation.

Organizations independently choose the method of depreciation, calculate depreciation on a monthly basis and monthly include depreciation of intangible assets in production costs. The method of reflecting the depreciation of intangible assets of the organization is also chosen independently. When intangible assets are disposed of, regardless of the reason, the related expenses and income are reflected in the accounting and determine the financial result. Within the terms established by the organization, an inventory of intangible assets is carried out, the results of which are documented and recorded.

Questions for self-examination

1. Define the concept of "intangible assets".
2. How are intangible assets different from fixed assets?
3. Under what conditions are assets accepted for accounting as intangible assets?
4. How are intangible assets classified?
5. What types of valuation are used in accounting for intangible assets?
6. How is the actual (initial) value of intangible assets determined, depending on the methods of their receipt?
7. What documents are drawn up in accounting for operations on the movement of intangible assets?
8. What are the features of documenting intangible assets?
9. What directions of receipt of intangible assets do you know?
10. What records reflect the receipt of objects in each of the directions?
11. How is VAT reflected on acquired intangible assets?
12. In what cases are intangible assets considered to be created in the organization?
13. What are the features of accounting for the organization's costs of creating intangible assets?
14. What methods of depreciation for intangible assets are allowed to be used in domestic practice?
15. What areas of disposal of intangible assets can you name and what entries are reflected in the accounts of the disposal of intangible assets in each of these areas?
16. Name the types of license agreements under which the rights to use intangible assets are transferred.
17. How are transactions for the transfer of non-exclusive rights to intangible assets accounted for?

Bibliography

1. Civil Code RF.
2. Regulation on accounting "Accounting for intangible assets". PBU 14/2007: Approved. by order of the Ministry of Finance of the Russian Federation of December 27, 2007 No. 153n.
3. Regulation on accounting “Accounting for expenses for research, development and technological work (PBU 17/02), approved. by order of the Ministry of Finance of the Russian Federation of November 19, 2002 No. 115n.
4. Chart of accounts financial accounting economic activity organizations and instructions for its use, approved. Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n (subject to subsequent amendments and additions).
5. Guidelines on the inventory of property and financial obligations: Approved. Order of the Ministry of Finance of the Russian Federation dated June 13, 1995 No. 49.
6. Unified forms of primary accounting documentation on accounting for the results of the inventory: Approved. Decree of the State Statistics Committee of Russia dated August 18, 1999 No. 88 (subject to amendments and additions).
7. Unified forms of primary accounting documentation for accounting for intangible assets, approved. Decree of the State Statistics Committee of Russia dated October 30, 1997 No. 71a (subject to subsequent changes and additions).
8. Law of the Russian Federation of September 23, 1992 No. 3523-1 "On the legal protection of programs for electronic computers and databases" (subject to subsequent amendments and additions).
9. Law of the Russian Federation of September 23, 1992 No. 3526-1 "On the legal protection of topologies of integrated circuits" (subject to subsequent amendments and additions).
10. Patent Law of the Russian Federation of September 23, 1992 No. 3517-1 (subject to subsequent amendments and additions).
11. Law of the Russian Federation of September 23, 1992 No. 3520-1 “On Trademarks, Service Marks and Appellations of Origin of Goods” (subject to subsequent amendments and additions).
12. Law of the Russian Federation of 08/06/1993 No. 5605-1 "On Breeding Achievements".
13. Erofeeva V.A., Klushantseva G.V., Kemter V.B. Accounting with elements of taxation: Textbook. St. Petersburg: Legal Center Press Publishing House, 2007.
14. Kamordzhanova N.A., Kartashova I.V. Accounting financial accounting: St. Petersburg: Peter, 2009.
15. Klimova M.A. Depreciable property: fixed assets and intangible assets. Tax Bulletin, 2007.
16. Kamyshanov P.I., Kamyshanov A.P. Accounting financial accounting: Textbook. Moscow: Omega-L, 2005.
17. Kondrakov N.P. Accounting: Textbook. M.: INFA-M, 2006.
18. Tumasyan R.Z. Accounting: studies.-pract. settlement Moscow: Omega-L, 2006.
19. Financial Accounting: Textbook / Ed. prof. V.G. Hetman. M.: Finance and statistics, 2008.

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Presentations

Synthetic accounting of intangible assets is carried out on accounts 04 "Intangible assets", 05 "Depreciation of intangible assets", 19 "Value added tax on acquired values", subaccount 2 "VAT on acquired intangible assets", and account 91 "Other income and expenses".

Account 04 is active, designed to receive information on the presence and movement of intangible assets owned by the organization. Accounting for intangible assets on account 04 is carried out in the initial assessment. For some types of intangible assets, accrued depreciation on these assets is debited from account 04 to expense accounts

If an organization has several types of intangible assets of significant value, it is advisable to open sub-accounts for each type of assets in accordance with the classification of intangible assets adopted by the organization, for example:

• 04-1 "Objects of intellectual property";
• 04-2 "Deferred costs";
• 04-3 "Business reputation";
• 04-4 "Expenses of the organization for research, development and technological work";
• 04-5 "Other objects".

Account 05 “Amortization of intangible assets” reflects the accrual and write-off (upon disposal) of depreciation for those types of intangible assets for which their value is repaid using account 05.

The main types of intangible assets receipt:

their acquisition;

creation on their own and with the involvement of third-party performers on a contractual basis;

purchase on an exchange basis;

receipt on account of the contribution to the authorized capital of the organization;

gratuitous receipt;

receipt of intangible assets for joint activities.

The costs of acquiring and creating intangible assets are classified as long-term investments and are reflected in the debit of account 08 “Investments in non-current assets” from the credit of settlement, material and other accounts. After registration of acquired or created intangible assets, they are reflected in the debit of account 04 “Intangible assets” from the credit of account 08.

Intangible assets in the order of barter (exchange) are also initially reflected on account 08 from the credit of account 60 “Settlements with suppliers and contractors” or 76 “Settlements with various debtors and creditors”, followed by posting on the debit of account 04 from the credit of account 08. Transferred in order barter objects of property are debited from the credit of the corresponding accounts (01, 10, 12, 40, etc.) to the debit of the sales accounts (90, 91).

Intangible assets contributed by the founders or participants on account of their contributions to the authorized capital of the organization (at an agreed value) are reflected on account 08 (by analogy with fixed assets). At the same time, the debt of the founder on the contribution to the authorized capital is reflected in the debit of account 75 "Settlements with the founders" and the credit of account 80 "Authorized capital".

Accounting entries are made for the value of intangible assets received as a contribution to the authorized capital:

Debit account 08 "Investments in non-current assets"

Account credit 75 "Settlements with the founders"

Debit account 04 "Intangible assets"

Credit of account 08 "Investments in non-current assets"

Intangible assets received free of charge are credited to account 08 “Investments in non-current assets” from the credit of account 98 “Deferred income”, sub-account 98-2 “Grant-free receipts”. From the account, the initial cost of intangible assets is debited to account 04 "Intangible assets".

The cost of intangible assets received free of charge, recorded on sub-account 98-2 “Grant-free receipts”, is subsequently debited monthly in the amount of accrued depreciation amounts for the object in the credit of account 91 “Other income and expenses”.

The procedure for accounting for intangible assets received for joint activities will be discussed in the section on accounting for joint activities.

When buying an organization, investments in acquired non-current assets are reflected in the debit of account 08 “Investments in non-current assets” and the credit of account 76 “Settlements with various debtors and creditors”. A positive business reputation is recorded in the debit of account 04 "Intangible assets" from the credit of account 08. A negative business reputation is reflected in the credit of account 98 "Deferred income".

For acquired intangible assets, organizations pay VAT at established rates. The procedure for further reflection of VAT transactions depends on the purpose of intangible assets (for production needs, non-production needs, etc.), the type of organization (agricultural and small organizations, farms) and implementation in the same way as for fixed assets.

At the same time, it should be borne in mind that, in accordance with the Tax Code of the Russian Federation, VAT on acquired intangible assets is accounted for in the generally established manner on the debit of account 19, sub-account "VAT on acquired intangible assets", in correspondence with the credit of accounts 60 and 76. Monthly after registration of intangible assets the amount of VAT is debited from the credit of account 19 to the debit of account 68 "Calculations on taxes and fees".

For intangible assets received free of charge, taxable income is increased by the value of the assets received, but not lower than their residual value, which is in the possession of the transferring organization.

The main types of disposal of intangible assets are their sale, write-off due to unsuitability, gratuitous transfer, transfer of intangible assets as a contribution to the authorized capital of other organizations.

When intangible assets are disposed of as a result of their sale, write-off, gratuitous transfer, the entire amount of accumulated depreciation is written off to the debit of account 05 “Amortization of intangible assets” from the credit of account 04 “Intangible assets”. The residual value of intangible assets is debited from account 04 to the debit of account 91 “Other income and expenses”. In the debit of account 91, all expenses associated with the disposal of intangible assets and the amount of VAT on sold and donated intangible assets are also written off. The credit of account 91 reflects the amount of proceeds from the sale or other income from the disposal of intangible assets.

The financial result from the disposal of intangible assets is formed on account 91 and then debited from account 91 to account 99 "Profit and Loss". At the same time, if the amount of proceeds from the sale of intangible assets exceeds their residual value and expenses associated with disposal, then the difference is written off to the debit of account 91 and the credit of account 99. If the residual value of retired intangible assets is not reimbursed by the proceeds from their sale, then the difference between them is written off from credit of account 91 to debit of account 99.

In case of gratuitous transfer of intangible assets, the VAT payer is the transferring party (the receiving party pays income tax). The taxable turnover is determined on the basis of average price sales (excluding VAT), but not less than the residual value of intangible assets.

When transferring intangible assets as a contribution to the authorized capitals of other organizations, the residual value of intangible assets is debited from the credit of account 04 to the debit of account 58 “Financial investments”. The amount of depreciation on transferred intangible assets is written off to the debit of account 05 from the credit of account 04.

The excess of the agreed value over the residual value of the transferred intangible assets is reflected in the debit of account 58 and the credit of account 91 “Other income and expenses”. The reverse difference is taken into account in the debit of account 91 and the credit of account 58.

A partner who has made intangible assets as a contribution under a joint venture agreement also reflects them as part of financial investments. However, he evaluates intangible assets at the residual, and not at the agreed value.

On account 04 "Intangible assets", the organization's expenses for R&D (research and development work), the results of which are used for the production or management needs of the organization, are taken into account separately.

The specified expenses are accepted for accounting on account 04 "Intangible assets" in the amount of actual costs, while account 04 "Intangible assets" is debited in the correspondence of account 08 "Investments in non-current assets".

From account 04 "Intangible assets", R&D expenses are debited to accounts 20 "Main production", 26 "General expenses" or other accounts for accounting for production costs.

R&D expenses are written off in one of the following ways:

linear;

in proportion to the volume of products (works, services) that is expected to be received for the entire period of application R&D results.

The term for writing off R&D expenses is determined by the organization independently, based on the expected period of R&D use. The deadline for writing off these expenses is set at 5 years and cannot exceed the life of the organization. In tax accounting, R&D expenses must be written off within three years.

R&D expenses are written off from the 1st day of the month following the month in which the application of R&D results was started. Write-off of expenses for specified works is carried out evenly in the amount of 1/12 of the annual amount, regardless of the chosen method of writing off expenses.

In the event that the use of R&D results is terminated, the remaining part of the expenses is written off from account 04 for non-operating expenses (account 91 “Other income and expenses”).

accounting classification inventory intangible asset

Analytical accounting of intangible assets

Analytical accounting on account 04 "Intangible assets" is carried out for individual items of intangible assets, as well as for types of R&D expenses. At the same time, analytical accounting should provide the possibility of obtaining data on the presence and movement of intangible assets, as well as the amounts of expenses for research, development and technological work.

Analytical accounting of intangible assets is carried out in the card of accounting for intangible assets. The card is used to account for all types of intangible assets. It opens for each object separately.

On the front side of the card indicate the full name and purpose of the object, the initial cost, useful life, the rate and amount of accrued depreciation, the date of registration, method of acquisition, registration document and basic information on the disposal of the object (document number and date, reason for disposal, sales proceeds).

The reverse side of the card contains the characteristics of the NMA object.

• the exclusive right of the patent owner to an invention, industrial design, utility model;
• exclusive copyright for computer programs, databases;
• property right of the author or other copyright holder on the topology of integrated circuits;
• the exclusive right of the owner to the trademark and service mark, appellation of origin of goods;
• the exclusive right of the patent holder to selection achievements.

The business reputation of the organization and organizational expenses are also taken into account as part of intangible assets.

Organizational expenses consist of the cost of paying for consultants' services, advertising, preparation of documentation, registration fees and other expenses of the organization during the period of its creation until the moment of registration.

It should be noted that organizational expenses included in intangible assets include expenses associated with the formation of a legal entity and recognized in accordance with the constituent documents as a contribution of participants (founders) to the authorized capital.

The expenses of the organization associated with the need to re-register constituent and other documents (expansion of the organization, change in activities, submission of samples of signatures of officials, etc.) production of new stamps, seals, etc., are included in the general business expenses of organizations and reflected in the debit of the account 26 "General expenses". Organizations changing the legal form, these costs are made at the expense of profit.

The business reputation of an organization is the difference between the purchase price of an organization (as an acquired property complex as a whole) and the book value of its property. When acquiring privatization objects at an auction or through a tender, the business reputation of an organization is determined as the difference between the purchase price paid by the buyer and the estimated (initial) cost of the sold organization.

The object of intangible assets is a positive business reputation, which is considered as a price premium paid by the buyer in anticipation of future economic benefits.

Bad goodwill is treated as a discount on the price given to the customer and is treated as deferred income.

Valuation of intangible assets. In accounting and reporting, intangible assets are reflected at their original and residual value. Separately reflect the depreciation of intangible assets.

The initial cost is determined for objects:

• made on account of contributions to the authorized capital (fund) - by agreement of the parties (agreed value);
• purchased for a fee from other organizations and persons - according to the actual costs incurred for the acquisition of objects and bringing them to a state suitable for use;
• received free of charge from other organizations and persons - at market value on the date of posting.

The cost of acquiring intangible assets includes amounts paid to the seller of the object, intermediaries, for information and consulting services, registration fees and duties, customs expenses and other expenses associated with the acquisition of objects.

The costs of creating intangible assets and bringing them to a state suitable for use are made up of the wages accrued to the relevant employees, deductions for social needs, material costs and overhead and general business expenses.

Intangible assets received by the organization in exchange for any property are valued based on the value of the property being exchanged.

Valuation of intangible assets, the value of which upon acquisition is determined in foreign currency, is made in rubles by converting foreign currency at the exchange rate of the Central Bank of the Russian Federation, effective on the date of acquisition of the object.

The cost of intangible assets, at which they are accepted for accounting, is not subject to change, except in cases established by the legislation of the Russian Federation.

Documentation of the movement of intangible assets

Currently, there are no recommendations on documenting the movement of intangible assets. Therefore, organizations themselves must develop the forms of the relevant documents based on the Regulations on Documents and Workflow in Accounting and the Accounting Law, which determined the list of mandatory details in documents, and the features of the objects taken into account.

In accordance with the characteristics of intangible assets, the documents on their receipt and disposal should contain their characteristics, indicate the procedure and period of use, initial cost, depreciation rate, date of commissioning and decommissioning, and some other details. Particular attention should be paid to the correctness of the transfer of the right to own intangible assets. For example, the acquisition of rights to objects protected by patent law (inventions, utility models, etc.) must be confirmed by the relevant license agreements registered with the Patent Department. Acquired rights must be formalized by agreements with legal entities or individuals.

A feature of some intangible assets as objects of accounting is the need to take measures to protect them. To this end, it is advisable to develop special internal rules for the protection of such objects, providing in them a list of persons entitled to familiarize themselves with them, the obligations of these persons not to disclose relevant information and their job descriptions, as well as other necessary information.

Synthetic and analytical accounting for the receipt and creation of intangible assets

Disclosure of information on intangible assets in financial statements

The financial statements for the total amount of intangible assets, as well as for their individual types, contain information about the initial cost of intangible assets at the beginning and end of the reporting period (form No. 1) and their movement (section 3 "Depreciable property", form No. 5 ). In the reference to section 3 f. No. 5 provides data on the amount of depreciation of intangible assets and the cost of non-depreciable intangible assets.

In accordance with PBU 14/2000, as part of information on the accounting policy of an organization, at least the following information is subject to disclosure:

• on methods of valuation of intangible assets acquired not
• on the terms of useful use of intangible assets adopted by the organization (for individual groups);
• on methods of calculating depreciation charges for certain groups of intangible assets;
• on ways of reflecting depreciation charges on intangible assets in accounting records.

Part I. Coursework on the topic "Accounting for intangible assets."

Introduction…………………………………………………………………………..3

1. The concept, classification and valuation of intangible assets………………4

2. Documenting movement of intangible assets……….10

3. Synthetic and analytical accounting for the receipt and disposal of intangible assets…………………………………………………………..12

4. Accounting for depreciation of intangible assets………………………………..17

5. The procedure for accounting for business transactions when granting the right to use intangible assets from organizations - right holders and right users…………………………………………………………………27

6. Features of accounting for business reputation……………………………………...29

7. Use of intangible assets in the work of Super-Leader LLC...31

Conclusion…………………………………………………………………………35

Part II. The solution of the problem

Annex 1

Literature………………………………………………………………………….36

Introduction.

Prior to the transition to a market economy, an accounting system was used that met the requirements of the planned economy; its conditions did not provide for the use of intangible assets in practical activities. Changing the system of public relations, the need to bring domestic system accounting in accordance with International Standards financial reporting(IFRS) necessitated a corresponding transformation of the accounting system in Russia.

Accounting reform in Russia is carried out on the basis of the Accounting Reform Program in accordance with IFRS, approved by the Decree of the Government of the Russian Federation of 06.03.1998. No. 283. At present, 20 accounting provisions have been developed and introduced into accounting practice in Russia. "Accounting for intangible assets" - RAS 14/2000. Approved by order of the Ministry of Finance of the Russian Federation dated October 16, 2000 No. 91n. This provision reflects the main features of the domestic accounting system. There are differences from IAS 38 Intangible Assets, international standards the concept of intangible assets is more extended compared to the interpretation in PBU 14.

After the adoption of RAS 14, many authors addressed the issue of accounting for intangible assets, among them, such as academic economists Polenova S.N., Zakharyin V.R., and practicing economists Makarieva V.I., Fomicheva L.P. In their works, they comment on the provisions on accounting for intangible assets and give practical advice.

In his term paper I wanted to take a comprehensive look at what intangible assets are, in the modern sense, on the basis of existing legislation, and also study their classification. Analyze various business transactions related to the use of intangible assets, such as receipt, disposal, granting the right to use, as well as the assessment and depreciation of intangible assets. I would especially like to touch upon the issue of accounting for business reputation, a relatively new concept in modern economic life.

In the practical part of my work, I will consider the accounting of intangible assets, namely a trademark, using the example of the work of Super-Leader LLC: acceptance for accounting, valuation, depreciation, conclusion of a license agreement and disposal of a trademark by selling it.

The concept, classification and evaluation of intangible assets.

In accordance with paragraph 3 of PBU 14/2000 (6, p. 158), intangible assets include property that simultaneously meets the following conditions:

a) has no tangible (physical) structure;

b) can be identified (allocated, separated) from other property;

c) is intended for use in the production of products, in the performance of work or the provision of services, or for the management needs of the organization;

d) used for a long time (more than 12 months or during the normal operating cycle, if it exceeds 12 months);

e) the subsequent resale of this property is not expected;

e) is capable of delivering economic benefits to the organization;

g) there are properly executed documents confirming the existence of the asset itself and the exclusive rights of the organization to the results of intellectual activity (patents, certificates, etc.).

In accordance with the above conditions, the following objects of intangible property are classified as intangible assets:

* the exclusive right of the patent owner to an invention, industrial design, utility model;

* the exclusive right of the owner to the trademark and service mark, appellation of origin of goods;

* the exclusive right of the patent holder to selection achievements.

The structure of intangible assets also takes into account the business reputation of the organization and organizational expenses.

When classifying, the following types of intangible assets can be distinguished:

objects of intellectual property;

deferred costs

the business reputation of the organization.

Objects of intellectual property can be divided into two types: regulated by patent law and regulated by copyright.

Patent law protects the content of a work. In order to protect inventions, utility models, industrial designs, trade names, trademarks, service marks, they must be registered in accordance with the established procedure with the relevant authorities.

Objects governed by patent law (objects of industrial property). Legal regulation objects of industrial property is carried out by the Patent Law of the Russian Federation, the Law of the Russian Federation "On Trademarks, Service Marks and Appellations of Origin of Goods", as well as by-laws regulating the procedure for registration and registration of objects, fees and other issues (9, p. 181).

Invention is subject to legal protection if it is new, has an inventive step and is industrially applicable (device, method, substance, strain, microorganism, plant and animal cell cultures) or is a known device, method, but has a new application. A patent for an invention is issued for up to 20 years and certifies the priority of the invention, authorship, and the exclusive right to use it.

Industrial model - artistic and design solution of the product, which determines its appearance. The distinguishing features of the patentability of an industrial design are its novelty, originality and industrial applicability. A patent for an industrial design is issued for a period of up to 10 years and can be extended for another period of up to 5 years.

utility model represents the structural performance of the constituent parts. Distinctive features of the utility model are novelty and industrial applicability. Legal protection of a utility model is carried out in the presence of a certificate issued by the Patent Department for a period of up to 10 years and is extended at the request of the patent holder for an additional period of up to 3 years.

The main forms of use of objects protected by patent law are the transfer of rights under a license agreement and the introduction of an object as a contribution to the authorized capital of an organization. The license agreement differs significantly from the contract of sale and lease, since the patent owner transfers under the license agreement not the invention itself, but only the exclusive right to use it; The patent owner can transfer the right to use the invention to a wide range of third parties and use the invention himself. The cost of objects protected by patents consists of the costs of their acquisition, legal, consulting and other costs.

Trademark and service mark- designations that allow distinguishing respectively homogeneous goods and services of legal entities or individuals.

Legal protection of a trademark and service mark is carried out on the basis of a certificate from the Patent Office, certifying the priority of the trademark, the exclusive right of the owner to the trademark in relation to the goods indicated in the certificate. The certificate is issued for a period of 10 years and can be renewed each time for the same period.

Name of the place of origin of goods- the name of a country, locality or other geographical feature used to designate a product, the special properties of which are exclusively or mainly determined by characteristic or human factors, or both properties at the same time. Legal protection of the appellation of origin of goods is carried out on the basis of a certificate of the Patent Office, issued for a period of 10 years and renewed each time for the same period.

Computer program- an objective form of representation of a set of data and commands intended for the functioning of computers and other computer devices. It also includes preparatory materials obtained during the development of the program, and audiovisual displays.

Database- an objective form of presentation and organization of a set of data (articles, calculations, etc.), systematized in order to find and process these data.

Topology of integrated circuits- the spatial-geometric arrangement of the set of elements of an integrated circuit and the connections between them fixed on a material carrier.

Agreements on the transfer of property rights to a computer program, database, topology of integrated circuits can be registered with the Russian Agency for the Legal Protection of the said objects by agreement of the parties. An agreement on the full assignment of all property rights to registered objects is subject to mandatory registration with the Agency.

Deferred costs are organizational costs.

Organizational expenses consist of the costs of paying consultants, advertising, preparing documentation, registration fees and other expenses of the organization during its creation until the moment of registration. Organizational expenses included in intangible assets include expenses associated with the formation of a legal entity and recognized in accordance with the constituent documents as a contribution of participants (founders) to the authorized capital.

The expenses of the organization associated with the need to re-register constituent and other documents (expansion of the organization, change in activities, submission of samples of signatures of officials, etc.), the production of new stamps, seals, etc., are included in the general business expenses of the organization and reflected in debit account 26 "General business expenses". Organizations that change their organizational and legal form, these expenses are made at the expense of the profit remaining at their disposal.

Business reputation of the organization is the difference between the purchase price of the organization (as the acquired property complex as a whole) and book value her property. When purchasing objects of privatization at an auction or by tender, the business reputation of an organization is determined as the difference between the purchase price paid by the buyer and the estimated (initial) value of the sold organization.

The object of intangible assets is a positive reputation, which is considered as a price premium paid by the buyer in anticipation of future economic benefits.

Bad goodwill is treated as a discount on the price given to the customer and is treated as deferred income.

Valuation of intangible assets. In accounting and reporting, intangible assets are reflected at their original cost. Separately reflect the depreciation of intangible assets.

The initial cost is determined for objects:

· made on account of contributions to the authorized capital (fund), - by agreement of the parties (agreed value);

· purchased for a fee from other organizations and persons - at the actual costs incurred for the acquisition of objects and bringing them to a state suitable for use;

· received free of charge from other organizations and persons - at market value on the date of posting.

The cost of acquiring intangible assets includes amounts paid to the seller of the object, intermediaries, for information and consulting services, registration fees and duties, customs expenses and other expenses associated with the acquisition of objects.

The costs of creating intangible assets and bringing them to a state suitable for use are made up of the wages accrued to the relevant employees, deductions for social needs, material costs and general production and general business expenses.

Intangible assets received by the organization in exchange for any property are valued based on the value of the property being exchanged.

Valuation of intangible assets, the value of which upon acquisition is determined in foreign currency, is made in rubles at the rate of the Central Bank of the Russian Federation, effective on the date of acquisition of the object.

The cost of intangible assets, at which they are accepted for accounting, is not subject to change.

Documentation of the movement of intangible assets.

The main operations for the receipt of intangible assets in the organization are:

Purchase for a fee;

Creation within the organization itself;

Receipt on account of a contribution to the authorized (share) capital of the organization;

Receipt free of charge (under a donation agreement), etc.

Regardless of the direction of receipt of intangible assets, the primary documents that document the operations of their receipt are:

2) source documents developed in the organization itself in accordance with the norms of Art. 9" Primary accounting documents"Federal Law "On Accounting" (1, p. 8) and approved by the order of the head on accounting policy:

The act of acceptance (posting) of intangible assets;

The act of acceptance and transfer of intangible assets, etc.

In these documents, the mandatory details characterizing the object of intangible assets should be its initial cost, the amount of accrued depreciation, useful life, inventory number, data of the security document (patent, certificate, agreement on the alienation of the exclusive right to an intellectual property object, etc.).

When intangible assets are disposed of and written off from the balance sheet, the following primary documents are drawn up:

1) an act on the acceptance and transfer of an object of fixed assets (except for buildings, structures) of form N OS-1;

2) an act on the write-off of an object of fixed assets (except vehicles) standard form N OS-4;

3) primary documents developed in the organization itself and approved by the order of the head on accounting policies - an act of disposal (write-off) of an intangible asset.

In addition to the mandatory requirements the federal law om "On Accounting", these documents should contain calculation data financial result from the disposal of an object of intangible assets, with the exception of disposal on account of a contribution to the authorized (share) capital.

The accounting unit of intangible assets is an inventory item. It is considered to be a set of rights arising from one patent, certificate, contract for the alienation of an exclusive right, etc. The main feature by which an inventory object is identified from another is the performance of an independent function in the production of products, performance of work, provision of services, use for the management needs of the organization .

For each object of intangible assets, the accounting department maintains an Accounting Card for Intangible Assets of Form N NMA-1, approved by Decree of the State Statistics Committee of Russia dated October 30, 1997 N 71a (17).

A feature of some intangible assets as objects of accounting is the need to take measures to protect them. To this end, it is advisable to develop special internal rules for the protection of such objects, providing in them a list of persons entitled to familiarize themselves with them, the obligations of these persons not to disclose relevant information and other necessary information.

Synthetic and analytical accounting for the receipt and disposal of intangible assets.

Synthetic accounting of intangible assets carry out on accounts 04 “Intangible assets”, 05 “Depreciation of intangible assets”, 19 “Value added tax on acquired values”, subaccount 2 “VAT on acquired intangible assets”, and account 91 “Other income and expenses”.

Account 04 is active, designed to receive information on the presence and movement of intangible assets owned by the organization. Accounting for intangible assets on account 04 is carried out in the initial assessment. For some types of intangible assets, the accrued depreciation on these assets is written off from account 04 to the cost accounts.

If an organization has several types of intangible assets of significant value, it is advisable to open sub-accounts for each type of assets in accordance with the classification of intangible assets adopted by the organization, for example:

04-1 "Objects of intellectual property";

04-2 "Deferred costs";

04-3 "Business reputation";

04-4 "Expenses of the organization for research, development and technological work";

04-5 "Other objects".

Account 05 “Amortization of intangible assets” reflects the accrual and write-off (upon disposal) of depreciation for those types of intangible assets for which their value is repaid using account 05.

Expenses for the acquisition and creation of intangible assets are classified as long-term investments and are reflected in debit 08 “Investments in non-current assets” from the credit of settlement, material and other accounts. After registration of acquired or created intangible assets, they are reflected in the debit of account 04 "Intangible assets" from the credit of account 08.

The receipt of intangible assets in the order of exchange is also initially recorded on account 08 from the credit of account 60 “Settlements with suppliers and contractors” or 76 “Settlements with various debtors and creditors”, followed by posting on the debit of account 04 from the credit of account 08. Objects transferred in the order of exchange property is written off from the credit of the corresponding accounts (01, 10, 12, 40, etc.) to the debit of the sales accounts (90, 91).

Intangible assets contributed by the founders or participants on account of their contributions to the authorized capital of the organization (at an agreed value) are reflected on account 08. At the same time, the debt of the founders on the contribution to the authorized capital is reflected in the debit of account 75 “Settlements with the founders” and the credit of account 80 “ Authorized capital".

For the value of the intangible assets received as a contribution to the authorized capital, accounting entries are made:

Debit 08 Credit 75

Debit 04 Credit 08.

Intangible assets received free of charge are credited to account 08 “Investments in non-current assets” from the credit of account 98 “Deferred income”, sub-account 98-2 “Grant-free receipts”. From account 08, the initial cost of intangible assets is written off to account 04 "Intangible assets". The cost of intangible assets received free of charge, accounted for on sub-account 98-2, is subsequently written off monthly in the amount of accrued depreciation charges for the object in the credit of account 91 “Other income and expenses”.

When buying an organization, investments in acquired non-current assets are reflected in the debit of account 08 “Investments in non-current assets” and the credit of account 76 “Settlements with various debtors and creditors”. A positive business reputation is recorded in the debit of account 04 "Intangible assets" from the credit of account 08. A negative business reputation is reflected in the credit of account 98 "Deferred income".

Organizations pay VAT on acquired intangible assets at established rates. The procedure for further reflection of VAT transactions depends on the purpose of intangible assets, the type of organization.

In accordance with tax code RF VAT on acquired intangible assets is accounted for in the generally established manner on the debit of account 19 (9, p. 187), sub-account "VAT on acquired intangible assets", in correspondence with the credit of accounts 60 and 76. Monthly after the registration of intangible assets, the amount of VAT is written off from the credit of account 19 to the debit of account 68 "Calculations on taxes and fees".

For intangible assets received free of charge, taxable income is increased by the value of the received assets, but not lower than their residual value, which is in the possession of the transferring organization.

The main types of disposal of intangible assets are their sale, write-off due to unsuitability, gratuitous transfer, transfer of intangible assets as a contribution to the authorized capital of other organizations. When intangible assets are disposed of as a result of their sale, write-off, gratuitous transfer, the entire amount of accumulated depreciation is written off from the credit of account 04 "Intangible assets". The residual value of intangible assets is debited from account 04 to the debit of account 91 "Other income and expenses". In the debit of account 91, all expenses associated with the disposal of intangible assets and the amount of VAT on the sold and donated intangible assets are also written off. The credit of account 91 reflects the amount of proceeds from the sale or other income from the disposal of intangible assets.

The financial result from the disposal of intangible assets is formed on account 91 and then debited from account 91 to account 99 "Profit and Loss". Moreover, if the amount of proceeds from the sale of intangible assets exceeds their residual value and the costs associated with disposal, then the difference is written off to the debit of account 91 and the credit of account 99. If the residual value of the disposed intangible assets is not compensated by the proceeds from their sale, then the difference between them debited from the credit of account 91 to the debit of account 99.

In case of gratuitous transfer of intangible assets, the VAT payer is the transferring party (the receiving party pays income tax). The taxable turnover is determined on the basis of the average selling price (excluding VAT), but not less than the residual value of intangible assets.

When transferring intangible assets as a contribution to the authorized capital of other organizations, the residual value is debited from the credit of account 04 to the debit of account 58 "Financial investments". The amount of depreciation on transferred intangible assets is written off to the debit of account 05 from the credit of account 04.

The excess of the agreed value over the residual value of the transferred intangible assets is reflected in the debit of account 58 and the credit of account 91 “Other income and expenses”. The reverse difference is taken into account in the debit of account 91 and the credit of account 58.

A partner who has made intangible assets as a contribution under a joint activity agreement also reflects them as financial investments. However, it values ​​intangible assets at their residual value, not at their agreed value.

On account 04 "Intangible assets" the expenses of the organization for R&D, the results of which are used for the production or management needs of the organization, are taken into account separately.

The specified expenses are accepted for accounting on account 04 in the amount of actual costs, while account 04 is debited in the correspondence of account 08 “Investments in non-current assets”.

From account 04 "Intangible assets", R&D expenses are debited to accounts 20 "Main production", 26 "General expenses" or other accounts for accounting for production costs.

R&D expenses are written off in one of the following ways:

· linear;

· in proportion to the volume of products (works, services) that is expected to be obtained for the entire period of application of the R&D results.

The term for writing off R&D expenses is determined by the organization independently, based on the expected period of R&D use. The deadline for writing off these expenses is set at five years and cannot exceed the life of the organization. In tax accounting, R&D expenses must be written off within three years.

R&D expenses are written off from the 1st day of the month following the month in which the application of R&D results was started. The write-off of expenses for the specified works is carried out evenly in the amount of 1/12 of the annual amount, regardless of the chosen method of write-off of expenses.

In the event that the use of R&D results is terminated, the remaining part of the expenses is debited from account 04 for non-operating expenses (account 91 “Other expenses and income”).

Analytical accounting on account 04 "Intangible assets" is kept for individual objects of intangible assets, as well as for types of R&D expenses. At the same time, analytical accounting should provide the possibility of obtaining data on the presence and movement of intangible assets, as well as the amounts of expenses for research, development and technological work.

Analytical accounting of intangible assets is carried out in the card of intangible assets. The card is used to account for all types of intangible assets. It opens for each object separately.

On the front side of the card indicate the full name and purpose of the object, the initial cost, useful life, the rate and amount of accrued depreciation, the date of registration, method of acquisition, registration document and basic information on the disposal of the object (document number and date, reason for disposal, sales proceeds). The reverse side of the card contains the characteristics of the object of intangible assets.

Accounting for depreciation of intangible assets.

The rules and methods for calculating depreciation for intangible assets are established by the Regulation on Accounting and Accounting in the Russian Federation and PBU 14/2000 “Accounting for Intangible Assets”.

The purpose of depreciation is to pay off their cost over due date beneficial use.

The cost of patents and certificates, exclusive rights is not repaid by depreciation:

1) if the objects of intellectual property belong to non-profit organizations(clause 56 of the Regulations on Accounting and Accounting in the Russian Federation) (3, p. 33);

2) if the exclusive rights to intellectual property objects belong to other organizations, but are used by the organization as a result of the granting by the right holder of non-exclusive rights under license agreements, commercial concession agreements, etc. and are accounted for on off-balance accounts.

In accordance with regulatory documents, the basic rules for calculating depreciation of intangible assets are as follows.

1. Depreciation deductions are accrued and presented in accounting, regardless of the results of the organization's activities.

2. Depreciation charges are reflected in the accounting of the reporting period (month, quarter, year) to which they relate.

3. Depreciation is charged during the entire useful life of the object, without suspension, except in cases of conservation of the organization.

4. Depreciation begins to accrue from the first day of the month following the month of acceptance of the object for accounting until the full repayment of the value of intangible assets or their disposal.

5. Amortization on intangible assets ceases to be calculated and shown in accounting from the first day of the month following the month of full repayment of their value or disposal.

6. During the reporting period, depreciation deductions for such objects are accrued monthly in the amount of 1/12 of the annual amount, except for cases when depreciation is accrued by writing off the cost in proportion to the volume of production.

7. In seasonal production, the annual amount of depreciation is calculated evenly over the period of the organization's work in the reporting year.

8. Depreciation of the business reputation of the organization is charged for twenty years (but not more than the life of the organization).

9. Depreciation deductions for organizational expenses are reflected in the accounting by uniform reduction of the initial cost within twenty years (but not more than the life of the organization).

In accounting, the accrued depreciation is included in the cost of products, works, services and distribution costs when selling goods.

The amount of depreciation deductions when paying off the cost of patents and certificates is determined by their useful life. The useful life of exclusive rights to the results of intellectual activity is the expected period of use of the object, during which the organization can receive economic benefits (income) (clause 17 PBU 14/2000 “Accounting for intangible assets”) (6, p. 162). It is determined by the organization independently on the date of commissioning of the facility.

The application for calculating the depreciation of an intellectual property object of the expected life of its operation, established by paragraph 17 of PBU 14/2000 "Accounting for intangible assets", will include the useful life of such an asset, due to the relevant agreements.

According to the norms of clause 15 PBU 14/2000 “Accounting for intangible assets” (6, p. 161), an organization has the right to apply one of the following depreciation methods for groups of homogeneous objects of intangible assets, fixing them in the order of the head of the organization on accounting policies for accounting purposes :

* linear way;

* reducing balance method;

* method of writing off the cost in proportion to the volume of products (works, services).

To calculate the annual amount of depreciation under the straight-line method, data on the initial cost of the object and the useful life are used.

To calculate the annual depreciation amount using the reducing balance method, information is used on the residual value of the object and its useful life.

The method of writing off the cost in proportion to the volume of products (works, services) is based on calculations made according to the initial cost of the object and the estimated (planned) volume of products (works, services) for the entire useful life of the object.

The initial cost of an object of intangible assets when depreciation is charged by the write-off method in proportion to the volume of products (works, services) may be included in the expenses of the organization or distribution costs only during the useful life established on the basis of data on the total planned volume of production during the operation of intangible assets and the volume production per month. Therefore, if during the useful life of an object a smaller volume of products (works, services) is produced than it was planned before the start date of depreciation, then a part of its cost will remain undepreciated, which will affect the financial results of the organization. The under-depreciated cost of the objects will be repaid from profit and shown in accounting as other expenses in the debit of account 91 “Other income and expenses”, sub-account 2 “Other expenses”.

When producing products (works, services) in volumes exceeding the planned ones, after the write-off of the entire cost of objects, depreciation should be stopped.

For each object of intangible assets, the organization should apply only one of the depreciation methods. It is determined at the time of acceptance of the object for accounting and does not change during the entire period of its useful life or until the disposal of the object.

With the straight-line method and the reducing balance method, to calculate depreciation, it is necessary to take into account the useful lives of objects. In accordance with the norms of clause 17 of PBU 14/2000 “Accounting for intangible assets”, this period is determined at the time the object is accepted for accounting on the basis of:

Validity period of the patent, certificate and other limitations of the useful life in accordance with the legislation of the Russian Federation;

The expected life of the facility, during which the organization can receive economic benefits (income).

In addition, for certain types of intangible assets, the useful life is determined based on the quantity of products or other natural indicator of the volume of work, services expected to be received as a result of their use.

IN practical work Useful life can be determined:

By expert way;

Based on documents confirming the transfer of exclusive rights to the results of intellectual activity.

If it is impossible to determine the useful life of the object, the depreciation rate is set for 20 years, but not more than the life of the organization (clause 17 PBU 14/2000 “Accounting for intangible assets”, clause 56 of the Regulation on accounting and financial reporting In Russian federation).

The depreciation rate is a part of the initial cost of an intangible asset, expressed as a percentage, to be attributed to the cost of production or distribution costs, i.e. included in the cost of ordinary activities organizations (clause 8 PBU 10/99 “Expenses of the organization”, approved by Order of the Ministry of Finance of Russia dated 05/06/1999 N 33n (as amended on 11/27/2006 N 156n)) (5, p. 131).

The straight-line method and the decreasing balance method are characterized by uniform depreciation during the reporting year. In seasonal production, the amount of depreciation for objects for the year is first calculated, and then it is evenly distributed over the period of the organization's work in the reporting year.

When depreciation is calculated in proportion to the volume of products (works, services), depreciation is calculated based on the natural indicator of the volume of products (works, services) in the reporting period and the ratio of the initial cost of the intangible asset and the estimated volume of products (works, services) for the entire useful life this object. Thus, the amount of depreciation for any period can be calculated using the formula:

where A is the amount of depreciation for the reporting period;

N is the depreciation rate (17).

In turn, the rate of depreciation is calculated by the formula:

where S is the initial cost of the intellectual property object;

V is the estimated volume of products (works, services) for the entire useful life of the object (17).

Depreciation deductions for intangible assets can be reflected in accounting in two ways (clause 21 PBU 14/2000 “Accounting for intangible assets”) (6, p. 163):

By accumulating appropriate amounts in a separate account;

By reducing the initial cost of intellectual property.

To account for depreciation in the first way (accumulation of depreciation amounts), synthetic account 05 “Depreciation of intangible assets” is used. Analytical accounting of depreciation is organized for each object.

Accounting for depreciation in the second way by reducing the initial cost is carried out on a synthetic account 04 "Intangible assets" for individual objects.

The selected option for accounting for depreciation should be fixed in the accounting policy of the organization.

In the first method, the monthly accrued depreciation amounts are reflected in the accounting entry:

If, for some reason, depreciation on objects has not been accrued, if an error is found in the records, the correction is made in the period when they were detected:

Credit of account 05 "Amortization of intangible assets".

Correction amounts charged to account 91 “Other income and expenses” are included in other expenses of the organization.

The write-off of the amount of accrued depreciation on retired objects of intangible assets (as a result of sale, gratuitous transfer under a donation agreement, under an exchange agreement, write-off, transfer to the authorized (share) capital, etc.) is accounted for in the correspondence accounts:

Debit account 05 "Amortization of intangible assets"

Credit of account 04 "Intangible assets", sub-account "Disposal of intellectual property".

In the second method, when, according to the accounting policy, account 05 “Amortization of intangible assets” is not used for the purposes of accounting for depreciation of objects, its accrual reduces their initial cost by recording the debit of the accounts of production costs and sales expenses and the credit of account 04 “Intangible assets”:

Debit of account 20 “Main production”, 25 “General production expenses”, 26 “General expenses”, 44 “Sales expenses”, 08 “Investments in non-current assets”, 29 “ Service industries and economy”, 79 “Intra-economic settlements”, 97 “Deferred expenses”, etc.

At the same time, the amount of accrued depreciation reduces the initial cost of objects.

When depreciation is charged by reducing the initial cost of intangible assets, then after its full repayment, the objects continue to be listed in accounting. A similar situation arises:

1) if the useful life of intangible assets in the organization is less legal term validity of the right to a patent, certificate;

2) if the organization, in accordance with the law, extends the term of the patent.

In practice, a situation is possible when the legal term of the exclusive right to an object of intangible assets is longer than its useful life established in the accounting policy for accounting purposes (for example, when using an object to perform specific services, works, manufacture certain products), and the depreciation method used is by reducing the initial cost. Then, from the moment of full repayment of the initial cost of the object in the organization until the end of its useful life, it will also be included in the conditional assessment.

At the end of the legal term of the patent or certificate, the amount of the conditional valuation of the intellectual property object is written off to the financial results:

Debit account 91 "Other income and expenses", sub-account 2 "Other expenses"

Credit of account 04 "Intangible assets".

To calculate depreciation for intellectual property objects, a statement of depreciation of intangible assets is used, compiled monthly.

Accounting for the disposal of intangible assets in all areas, except for a contribution to the authorized (share) capital of a third-party organization, is carried out to account 04 "Intangible assets", sub-account "Disposal of intangible assets". The result of reflecting these operations is to identify the financial result for them.

When in the accounting policy of the transferring party, the depreciation of intangible assets is recorded on account 05 “Amortization of intangible assets”, the financial result from their transfer is revealed as follows.

4. The initial cost of the retiring object is written off:

Debit account 04 "Intangible assets", sub-account "Disposal of intangible assets"

Credit of account 04 "Intangible assets".

2. The amount of accrued depreciation is written off:

Debit account 05 "Amortization of intangible assets"

3. The amount of the residual value of the object is reflected in the other expenses of the organization:

Debit account 91 "Other income and expenses", sub-account 2 "Other expenses"

Credit of account 04 "Intangible assets", sub-account "Disposal of intangible assets".

4. Value added tax on the value of the retiring object:

Debit account 91 "Other income and expenses", sub-account 2 "Other expenses"

Credit of account 68 "Calculations on taxes and fees", sub-account "Calculations on VAT".

When intangible assets are disposed of under an exclusive right alienation agreement (as a result of its sale), it is accounted for by the following entry:

Revenue amount:

Debit account 62 "Settlements with buyers and customers"

Credit of account 91 "Other income and expenses", sub-account 1 "Other income";

Financial result (profit):

Debit account 91 "Other income and expenses", sub-account 9 "Balance of other income and expenses"

Credit of account 99 "Profit and loss".

The disposal of intangible assets free of charge under a donation agreement leads to a loss:

Debit account 99 "Profit and loss"

Credit of account 91 "Other income and expenses", sub-account 9 "Balance of other income and expenses".

The disposal of objects on account of contributions to the authorized (share) capital is considered in accounting as long-term financial investments to account 58 “Financial investments”, subaccount 1 “Shares and shares”.

For the amount of depreciation accrued on the objects transferred to the account of deposits, the following entry is made:

Debit account 05 "Amortization of intangible assets"

Credit of account 04 "Intangible assets".

The residual value of intangible assets is written off:

Debit account 58 "Financial investments", sub-account 1 "Shares and shares"

Credit of account 04 "Intangible assets".

When the accounting policy of the transferring party records the depreciation of intangible assets on account 04 "Intangible assets", when calculating the financial result from the transfer of objects, only the residual value of the transferred objects of intangible assets is reflected in the accounting.

The procedure for accounting for business transactions when granting the right to use intangible assets from organizations - right holders and right users.

Exclusive rights to intellectual property objects are confirmed by titles of protection (patents, certificates, etc.) issued by the Russian Agency for Patents and Trademarks (Rospatent). Owning these rights, the right holder has unlimited opportunities to dispose of them: use them in their activities, transfer exclusive rights to a new owner, transfer non-exclusive rights to use objects of intangible assets to other legal or individuals.

The transfer of exclusive rights to an object of intellectual property to a new owner is formalized by an agreement on the assignment of rights, according to which the party accepting exclusive rights becomes the copyright holder.

An organization that assigns its exclusive rights reflects the disposal of the corresponding object of intangible assets for its sale. The residual value of the object is debited from the credit of account 04 to the debit of account 91, the depreciation amount for the transferred object - to the debit of account 05 from the credit of account 04, the amount of VAT on the object - to the debit of account 91 and the credit of account 68 "Calculations on taxes and fees".

Income received from the assignment of exclusive rights to objects of intangible assets is recognized as operating income, the profit is reflected in the debit of account 91 and the credit of account 99 "Profit and Loss".

When transferring the right to use objects of intangible assets to other legal entities or individuals, non-exclusive rights are transferred; exclusive rights remain with the owner of intangible assets. The transfer of these rights is formalized by a license agreement, according to which one party (the licensor) allows the other party (the licensee) to use the object of intangible assets on the conditions specified in the agreement.

When transferring the right to use objects of intangible assets, they remain on the balance sheet of the owner. The transfer of rights to objects is reflected in entries in the relevant sub-accounts or analytical accounts in account 04.

For the granted right to use intangible assets, the licensee either pays the licensor a one-time fee (“lump-sum payment”), or makes periodic payments (“royalties”) throughout the entire period of use of the relevant object.

The procedure for accounting for income from the licensor depends on the areas of its activities. If the licensor has the provision of rights to use objects of intangible assets as the main activity, then the accrual of a one-time fee or periodic payments is made out in an accounting entry:

Debit account 76 "Settlements with different debtors and creditors"

Account credit 90 "Sales", sub-account 1 "Revenue"

In the event that the provision of these rights is not the subject of the licensor's activity, the accrued remuneration or periodic payments are reflected in the debit of account 76 and the credit of account 91 "Other income and expenses".

The amount of accrued depreciation for the relevant objects of intangible assets in the first case is attributed to the cost accounting accounts for the main activity, and in the second case - to the debit of account 91.

The licensee's intangible assets received for use are accounted for off the balance sheet in the assessment specified in the license agreement.

The accrual of a one-time fee for the granted right to use objects of intangible assets is reflected in the debit of account 97 “Deferred expenses” and the credit of account 76. During the term of the license agreement, expenses are debited from account 97 evenly to the production cost accounts. Periodic payments under the license agreement are monthly debited to the accounts of production costs from the credit of account 76.

Features of business reputation accounting.

Business reputation organization is the difference between the purchase price of the organization (as the acquired property complex as a whole) and the balance sheet value of all its assets and liabilities. Wherein positive The entity's reputation should be treated as a price premium paid by the buyer in anticipation of future economic benefits and accounted for as a separate inventory item.

It is sometimes believed that the business reputation of an organization is due to profitable business contacts, favorable relationships between its employees and a high reputation among customers, which, in turn, is determined by the favorable location of the organization, monopoly privileges, highly qualified administration and other factors.

The amount of excess price for which it can be sold operating organization, above total cost of all assets is a payment for these intangible assets of the organization, which were created by its previous owners. This approach assumes that this amount can be treated as an independent asset of the organization.

For accounting purposes, the value of the acquired business reputation of the organization is taken as the difference between the amount paid to the seller for the organization and the sum of all assets and liabilities on the organization's balance sheet as of the date of its purchase (acquisition). When acquiring privatization objects at an auction or through a tender, the business reputation of an organization is the difference between the purchase price paid by the buyer and the estimated (initial) value of the sold organization.

negative the goodwill of the organization should be considered as a discount on the price provided to the buyer due to the absence of the factors of having stable customers, reputation for quality, marketing and sales skills, business connections, management experience, staff qualifications, etc., and be considered as deferred income .

In the Letter of the Ministry of Finance of Russia of December 23, 1992 N 117 "On the reflection in accounting and reporting of operations related to the privatization of enterprises" (13), the procedure for reflecting the difference in the acquisition of an enterprise as a whole at a price different from the estimated (initial) value of its property was established .

Based on subsection 3 “Procedure for accounting for property sold at auction or by tender” of this Letter, the following conclusions can be drawn.

When selling privatization objects at an auction (when buyers are not required to fulfill any conditions in relation to the privatization object) or by tender (when buyers are required to fulfill certain conditions or implement investment programs in relation to the object of privatization) the right of ownership to them passes to the buyer who offered the maximum price.

If an enterprise is acquired at a price different from the estimated (initial) value of its property, the difference is reflected in the following order.

If the purchase price exceeds the estimated (initial) value, the property is accounted for at the estimated (initial) value in the debit of the relevant accounts of their accounting from the credit of cash in the amount of purchase costs. The excess amount is reflected as intangible assets in the debit of account 04 “Intangible assets” (sub-account “Difference between the purchase price and the estimated cost” or “Business reputation of the organization”). ) the value reflected in the debit of their accounting accounts and credit of cash accounting accounts (in the amount of redemption costs) and account 98 “Deferred income” (sub-account “Difference between the purchase price and the estimated value of the property” or “Business reputation of the organization”) in the amount of excess of the estimated (initial) cost over the purchase price.

It is forbidden to include in the composition of intangible assets the intellectual and business qualities of the organization's personnel, their qualifications and ability to work, since they cannot be separated from their carriers and cannot be used without them, while intangible assets can be allocated, separated from another property.

The use of intangible assets in the work of Super-Leader LLC.

The Super-Leader LLC chain of supermarkets ordered the development of the design of its Bag logo from a design bureau. The cost of services is 23,600 rubles, including VAT - 3,600 rubles. It was decided to register the logo as a trademark. The services of a patent attorney for the registration of a trademark in Rospatent cost 1,770 rubles, including VAT - 270 rubles. Trademark registration fees amounted to 18,500 rubles.

The accountant of Super-Leader LLC made the following entries:

Debit 08 subaccount "Acquisition of intangible assets" Credit 60

21 500 rub. ((23 600 - 3600) + (1770 - 270)) - reflects the cost of services of a design bureau and a patent attorney;

Debit 19 Credit 60

3870 rub. (3600 + 270) - input VAT on the services of a design bureau and a patent attorney is taken into account;

Debit 08 subaccount "Acquisition of intangible assets" Credit 76

18 500 rub. - fees for trademark registration are taken into account;

Debit 60 Credit 51

RUB 25,370 (23 600 + 1770) - paid for the development and registration of a trademark;

Debit 76 Credit 51

18 500 rub. - fees paid to Rospatent;

Debit 04 Credit 08 subaccount "Acquisition of intangible assets"

40 000 rub. (21,500 + 18,500) - the registered trademark is included in intangible assets.

VAT paid for services for the manufacture and registration of a trademark can be deducted by a store after registration of an intangible asset:

Debit 68 subaccount "Calculations for VAT" Credit 19

3870 rub. - sum input VAT accepted for withdrawal.

LLC "Super-Leader" concluded in October 2004 a license agreement for a period of two years for the use of its trademark by another store. Under this agreement, Super-Leader LLC receives 118,000 rubles. (including VAT - 18,000 rubles) in equal monthly payments for two years.

The residual value of the trademark is 36,666.7 rubles. The monthly depreciation of the trademark is 333.33 rubles. Depreciation is calculated on a straight-line basis. The order on accounting policy establishes that depreciation on intangible assets is carried out on account 05.

An entity determines income and expenses on an accrual basis.

The following entries were made in the accounting records of the licensor.

In October 2004:

Debit 04 subaccount "Trademark granted for use" Credit 04 subaccount "Trademark"

RUB 36,666.7 - the trade mark has been transferred.

Debit 51 Credit 62

RUB 4916.67 (118,000 rubles: 24 months) - royalty received from the licensee for the use of the right to a trademark;

RUB 4916.67 - reflected received cash as part of other income;

750 rub. (4916.67 rubles: 118% x 18%) - VAT is charged on royalties;

Debit 91 sub-account "Other expenses" Credit 05 sub-account "Depreciation of the trademark transferred for use"

RUB 333.33 - depreciation was accrued on a trademark transferred under a license agreement.

LLC "Super-Leader" after two years of granting a non-exclusive right to use the trademark to another store decided to sell him the exclusive right to it. The initial cost of the right to a trademark was 40,000 rubles. Depreciation was calculated using account 05. The amount of accrued depreciation in total amounted to:

(40,000 rubles - 36,666.7 rubles) + 333.33 rubles. x 24 months = 11,333.22 rubles.

Under the agreement, the buyer paid 35,400 rubles for the exclusive right to a trademark. (including VAT - 5400 rubles).

In the accounting of Super-Leader LLC, the following entries were made:

Debit 04 subaccount "Disposal of intangible assets" Credit 04 subaccount "Trademark"

40 000 rub. - written off the initial cost of the exclusive right to a trademark;

Debit 05 subaccount "Trademark depreciation" Credit 04 subaccount "Disposal of intangible assets"

RUB 11,333.22 - written off the amount of accrued depreciation;

Debit 62 Credit 91 sub-account "Other income"

35 400 rub. - reflects the proceeds from the sale of the exclusive right to a trademark;

Debit 91 subaccount "VAT" Credit 68 subaccount "Calculations for VAT"

5400 rub. - VAT was charged on the implementation of the exclusive right to a trademark;

Debit 91 subaccount "Other expenses" Credit 04 subaccount "Disposal of intangible assets"

RUB 28,666.78 (40,000 - 11,333.22) - the residual value of the exclusive right to the trademark was written off;

Debit 91 sub-account "Balance of other income and expenses" Credit 99

RUB 1333.22 (35,400 - 5,400 - 28,666.78) - reflected the profit from the operation.

Conclusion.

In my work "Accounting for intangible assets" a fairly new topic for our modern economic life was considered. Now, with the development market economy, of great importance information in our lives, acquired intangible assets of organizations. Trademark, business reputation of the company can sometimes cost much more than the property of the company. Many firms currently operate not in material form, but in the information sphere, the field of scientific and technical developments. For them, intangible assets play a major role in organizing the conduct of business.

On the basis of the current legislation, I have considered various ways of accepting and disposing of intangible assets for accounting, documents with the help of which synthetic and analytical accounting of the movement of intangible assets is carried out, various methods of calculating depreciation on intangible assets have been considered.

On the example of the operation of the Super-Leader LLC supermarket chain, the registration and evaluation of the store's trademark were considered, a method was chosen and depreciation was charged according to this species intangible assets, shows the granting of the right to use a trademark under a license agreement, as well as the disposal of an intangible asset in connection with its sale.

Modern PBU "Accounting for intangible assets" 14/2000 contradicts certain regulatory legal acts, namely the Regulation on accounting and financial reporting in the Russian Federation. Also, in connection with the entry into force from January 2008 of part four of the Civil Code of the Russian Federation, the norms of which will finally regulate the issues of legal support for the use of intellectual property results in the conduct of business activities by business entities, the Ministry of Finance of the Russian Federation will have to amend certain provisions of the existing RAS.

LITERATURE.

1. Civil Code of the Russian Federation. Parts I and II. - M .: Prospect, 1998.

2. Federal Law "On Accounting" dated November 21, 1996, No. 129-FZ (as amended on November 3, 2006). // 22 accounting regulations. – M.: Eksmo, 2007.

3. Regulations on accounting and financial reporting in the Russian Federation. Approved by order of the Ministry of Finance of the Russian Federation of July 29, 1998 N 34n (as amended on March 26, 2007). // 22 accounting regulations. – M.: Eksmo, 2007.

4. Chart of accounts for financial and economic activities of the organization and instructions for its application. Approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. No. 94n. // Comments on the new Chart of Accounts. - M .: Information agency "IPB-BINFA", 2001.

5. Regulation on accounting "Expenses of the organization" PBU 10/99. Approved by order of the Ministry of Finance of the Russian Federation of May 6, 1999 N 33n (as amended on November 27, 2006). // 22 accounting regulations. – M.: Eksmo, 2007.

6. Regulation on accounting "Accounting for intangible assets" PBU 14/2000. Approved by order of the Ministry of Finance of the Russian Federation of October 16, 2000 N 91n (as amended on November 27, 2006). // 22 accounting regulations. – M.: Eksmo, 2007.

7. Accounting: Textbook / A.S. Bakaev, P.S. Bezrukikh, N.D. Vrublevsky and others / Ed. P.S. Armless. – 4th ed., revised. and additional - M.: Accounting, 2002. - 625 p.

8. Accounting financial accounting: a textbook for universities / Ed. prof. Yu.A. Babaev. - M .: Vuzovsky textbook, 2003. - 525 p.

9. Kondrakov N.P. Accounting: Proc. allowance. – 5th ed., revised. and additional - M.: INFRA-M, 2007. - 717 p.

10. Bazarova A.S. Intangible assets.// "Tax Bulletin", 2005, N 7.

11. Zakharyin V.R. Features of accounting for intangible assets in 2007.// "Financial and accounting consultations", 2007, N 6.

12. Lyublinskaya Ya.E. Trademark.// "Chief Accountant". Appendix "Accounting in trade", 2004, N 4.

13. Makarieva V.I. Intangible assets.// "Tax Bulletin", 2001, N4.

14. Musina A. The cost of obtaining a trademark.// "Financial newspaper. Regional issue", 2005, N 17.

15. Orlova E.V. Corporate identity of the organization: accounting and tax accounting.// "Tax Bulletin", 2003, N 9, 10.

16. Polenova S.N. Accounting for the acquisition and granting of rights to use objects of intellectual property.// "Accounting", 2003, N 18.

17. Polenova S.N. Intangible assets: recognition and accounting.// "All for an accountant", 2007, N 10.

18. Semenova M.V. Trademarks: accounting and taxation.// "Russian Tax Courier", 2005, N 22.

19. Fomicheva L.P. Trademarks: receipt, accounting and use.// "Consultant", 2004, N 12.

20. Sharonova E. Commentary on the Accounting Regulation "Accounting for intangible assets" PBU 14/2000.// "AKDI" Economics and Life ", 2001, N1.

Definition 1

Under intangible assets(IA) understand objects of long-term use that do not have a material content, but have a valuation and generate income for the organization.

According to PBU and reporting of the Russian Federation, intangible assets include rights arising from:

• from copyrights and other agreements on works of science, literature, art and objects of related rights;
• from patents for inventions, industrial designs, selection research;
• from know-how rights;
• from model certificates, trademarks and service marks or license agreements for their use;
• from the rights to acquire brokerage sites, or the right to use brokerage sites;
• use rights natural resources, earth.

Remark 1

Accounting for intangible assets is carried out by type and individual objects, based on documents: an act of acceptance of intangible assets, an act of transfer, and others. The basis for the preparation of acts of acceptance are patents, contracts for the sale of certificates and other title documents.

Synthetic accounting of intangible assets conducted on the active account $04$ "Intangible Assets" at the initial cost of the asset. The initial cost of intangible assets consists of the cost of acquisition and creation, including all costs incurred by the organization before the transfer of the object to operation.

Picture 1.

Intangible assets are accepted for accounting at their actual initial cost. The cost is determined as of the date of acceptance for accounting. The procedure for determining the value depends on the way in which the intangible asset entered the company.

The initial cost of intangible assets acquired by an organization for a fee is added up as the sum of all expenses incurred for the acquisition, minus VAT and other reimbursable taxes.

The initial cost of intangible assets created by the organization is equal to the sum of all actual expenses for their creation or production minus VAT and other reimbursable taxes.

The initial cost of intangible assets that were contributed to the authorized capital of the company is determined based on their monetary value approved by the founders, unless otherwise provided by the legislation of the Russian Federation. The initial cost of intangible assets received free of charge is equal to their market value on the date of their acceptance for accounting. The receipt of intangible assets can be carried out:

1. in the form of a contribution to the authorized capital according to the approved assessment of the founders and reflected in the entries:

   • Credit $75$ "Settlements with founders"

2. as gratuitous receipt and is reflected in the lines:

   • Debit $08$ "Investments in non-current assets"
   • Credit $98$ "Deferred income"
   • Debit $04$ "Intangible Assets"
   • Credit $08$ "Investments in non-current assets"
   • Debit $98$ "Deferred income"
   • Credit $91$ "Other income and expenses".

3. in the form of an acquisition and is reflected in the accounting posting:

   • Debit $08$ "Investments in non-current assets"
   • Credit $60$ "Settlements with suppliers and contractors"
   • Debit $19$ "VAT on acquired valuables"
   • Credit $60$ "Settlements with suppliers and contractors".

4. in the form of developments on its own and is reflected in the accounting entry:

   • Debit $08$ "Investments in non-current assets"
   • Credit $10$, $70$, $69$, $76$…
   • Debit $04$ "Intangible Assets"
   • Credit $08$ "Investments in non-current assets".

5. in the form of bringing intangible assets to the requirements of operation is reflected in the entries:

   • Debit $08$ "Investments in non-current assets"
   • Credit $70$, $69$, $76$…
   • Debit $04$ "Intangible Assets"
   • Credit $08$ "Investments in non-current assets".

Analytical accounting of intangible assets is kept in the accounting card of intangible assets. A card is opened for each object separately. The front side of the card reflects the full name and purpose of the object, the initial cost of the asset, the useful life, the rate and amount of accrued depreciation, the date of registration of intangible assets, the method of acquiring the object, the number and date of the document-base for registration, the reason for disposal, the amount proceeds from the sale of the asset. On the reverse side of the card, the characteristics of the NMA object are stated.

Intangible assets are used in economic activities for a long time and monthly their value is transferred to manufactured products, work performed and services rendered.

The mechanism of gradual transfer of the value of intangible assets to the finished product and accumulation money fund to replace intangible assets is called depreciation.

The amount of depreciation is calculated according to the norms established on the basis of the initial cost and useful life of the asset. If it is not possible to establish a period, then depreciation rates are calculated based on the ten-year service life of intangible assets, but not more than the end of the actual use of intangible assets, depreciation is not charged on them.

It is logical to start depreciation from the first day of the month following the month when the intangible asset is put into operation and stop from the first day following the month when the asset is retired.

Remark 2

To summarize information on the accumulated depreciation charges for intangible assets for which the cost is repaid, a passive account $05$ "Depreciation of intangible assets" is intended.

On a monthly basis, the amount of depreciation accrued on intangible assets according to the norms, the organization includes in production costs and is reflected in the debit of accounts $20, $25$, $26$, $97$, $44$ and the credit of the account $05$.